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Family in GST Law - Goods and Services Tax - GSTExtract In a father son transaction without consideration whom does Schedule 1 hit if one were to read Schedule 1 with explanation to Sec 15 as well as definition of Family in Sec 2(49) ? My father who is not dependent on me is not my family Myself even if not dependent on my father is family to my Father. So when we consider Schedule 1 transactions with respect to supplies without consideration it is with respect to which person ? Supplier or recipient ? or both ? To make it more clear 1. If I supply something without consideration to my non dependent father he is not my family and as such not a related person as per GST Act . So is it possible to consider it as a deemed supply invoking Sch 1 ? In my opinion it should be tested with respect to the supplier; that is the son. So his non-dependent father can receive something without consideration and still escape the deeming provisions of Schedule 1
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