There are many items which has different treatment in Income tax
v/s treatment under GST Laws. So while auditing we should careful about the
same.
As
per charging section of GST act, GST shall be levied on supplies of goods or
services or both, except on the supply of alcoholic liquor for human
consumption. Supply defined in Section 7 of CGST which briefly states that
“Supply includes all forms of supply of goods or services or both such as sale,
…