GST / Acts

1.            Permanent transfer/disposal of business assets.

2.            Temporary application of business assets to a private or non-business use.

3.            Services put to a private or non-business use.

4.            Assets retained after deregistration.

5.            Supply of goods and / or services by a taxable person to another taxable or non-taxable person in the course or furtherance of business.

Provided that the supply of goods by a registered taxable person to a job-worker in terms of section 43A shall not be treated as supply of goods.