In this article we will discuss the relationship of supply with the consideration and its repercussions regarding the chargeability of GST. The section 7 of the Central Goods & service Tax Act talks about the scope of supply. We can in other words say that the section 7 is the gate way to the GST. If the some thing is not covered within the scope of supply then it will be outside of the scope of the GST provisions and hence not chargeable to GST. The relation between consideration and supply is utmost important in respect of chargeability of any transaction under the provisions of the CGST Act. If the relationship between the same is not proved then certainly the supply can not be taxed under the GST Act. The recent advance ruling which we will discuss later in this article, also substantiates the same .

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