Section 9 of the Central Goods and Services Tax (CGST) Act, 2017 and the State Goods and Services Tax (SGST) Act, 2017 stipulates the charging mechanism wherein it is stated that tax shall be levied on all intra- state supplies of goods or services or both carried out in the course or furtherance of business for a consideration as per the rate notified by the Central Government in recommendations with the GST Council and as per the valuation mechanism specified u/s 15 of the CGST Act, 2017. For the purposes of classification of goods, the GST Rate Notifications are aligned to the Harmonised System of Nomenclature (HSN) devised by the World Customs Organisation, Brussels and for the purposes of classification of services, the GST Rate Notifications are aligned to the United Nations Central Product Classification (UNCPC). The scope of supply envisaged u/s 7 of the CGST Act, 2017 includes all forms of activities and transactions in the course our furtherance of business within its ambi.......