Principal supply basically signifies the supply of goods and services that is formed as a substantial element of a composite supply and any other related supply being ancillary. It can also be related to any other supply that provides support to the primary resource and operation of an organisation.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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