When does GST apply to a supply?
GST applies to a supply of goods or services made for consideration in the course or furtherance of business, unless that supply is exempt. Whether the supplier must register is a separate test.
When does the tax apply?
Section 9 levies the tax on a taxable supply. A sale, a lease, and a service for a fee are the usual cases. A supply that the rate notification exempts is not charged. The rate is the rate for those goods or that service. This page does not pick one rate for all of them.
Who must register?
A supplier registers when aggregate turnover crosses the section 22 line, or when section 24 makes a GSTIN compulsory below that line. The two thresholds, for goods and for services, are on the GST registration guide. The application is on the GST registration page.
What is outside this page?
Incorporating a company does not, by itself, issue a GSTIN. A salary paid to an employee is not a supply by that employee. A gift with no business is not this levy.
Frequently asked questions
Four questions cover an exempt supply, registration, the rate, and a GSTIN.
Is every receipt a taxable supply?
No. A supply for consideration in the course of business is the starting point. An exempt supply is still a supply, and GST is not charged on it.
Do applicability and registration use the same test?
No. The tax is on the supply. Registration depends on turnover, or on a case where registration is compulsory below that line.
Is there one rate?
No. The rate follows the goods or the service. This page does not quote one rate for every supply.
Does a company registration create a GSTIN?
Only if GST was applied for inside the incorporation form, or the business later crosses the line and registers. The certificate of incorporation is not itself a GSTIN.
Sources
The levy is section 9 of the CGST Act. Registration is section 22 and section 24. The turnover lines are a separate guide.