In most cases, transactions or activities not made by way of business will consist of purely private, personal or hobby activities of private individuals. GST will not be applicable on transactions or activities which do not take the character of a supply for consideration.
For an activity or transaction to be a supply it must be carried on in the course or furtherance of business. However, the legal definition of business is wide in scope and includes transactions or activities whether or not they are done for profit. It
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