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**BCOM / BBA Students**
Welcome to **GST Chapter 2 – Concept & Scope of GST**.
In this video, we will understand the **core concept of GST and the scope of supply** in a **simple, practical and exam-oriented manner**.

This chapter is one of the **most important topics in GST** and is frequently asked in exams.

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# Topics Covered in This Lecture

### 1⃣ Concept of GST

* Meaning of GST
* Tax on supply
* Destination-based tax
* Consumption-based tax

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### 2⃣ Scope of GST

* What is “Supply” under GST?
* Elements of supply:
Consideration
Business
Taxable event

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### 3⃣ Types of Supply

Taxable Supply
Exempt Supply
Composite Supply
Mixed Supply

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### 4⃣ Activities Covered Under GST

* Supply of goods and services
* Transactions covered under GST

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### 5⃣ Practical Examples

* Real-life examples of supply
* Understanding GST in business transactions

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# Who Should Watch This Video?

BCom Students
BBA Students
Beginners in GST
Students preparing for exams

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# Why This Lecture is Important?

Core foundation of GST
Frequently asked theory + practical questions
Helps in understanding advanced GST topics
Easy marks if concept is clear

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