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Goods and Service TaxArticle·28 December 2025

Supply is the Structural Gatekeeper in GST

By J the App

Executive Summary

GST is not a tax on money flows or accounting entries, it is a tax on supply. Over the years, this deceptively simple word has transformed into a powerful limiting principle. This note by J the App by JustIDT examines how “supply” operates as the structural gatekeeper of GST and why it continues to dominate litigation.

Introduction

The simple word “Supply” occupied the centre stage in the transition of the legacy laws into the GST, as oppose...

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