What is NOT a Supply in GST?

The following are not classified as a supply in GST and NO GST should be charged on these supplies:

  • Transfer of a going concern
  • Contributions to Pension, provident or social security fund
  • Supplies by societies, etc, where:
    ⊗ Supply is made to members and is available without payment other than the membership subsription and the value of the supply is nominal, OR
    ⊗ Supply to a donor or sponsor which does not have commercial value
  • Insurance indemnity settlement
  • Diplomatic and consular services
  • Supply of goods where the goods have been excluded from input tax credit under Section 38(12)