{"id":5616,"date":"2019-02-16T17:39:17","date_gmt":"2019-02-16T12:09:17","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=5616"},"modified":"2021-07-29T17:07:15","modified_gmt":"2021-07-29T11:37:15","slug":"gst-nature-of-supply-under-gst-act","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/","title":{"rendered":"GST : Nature of Supply Under GST Act"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d4a1579e727\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d4a1579e727\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Nature_of_Supply_Under_GST_Act\" title=\"Nature of Supply Under GST Act\">Nature of Supply Under GST Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Activities_which_are_not_Supply\" title=\"Activities which are not Supply:\">Activities which are not Supply:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Deemed_Supply_of_Goods_Services\" title=\"Deemed Supply of Goods &amp; Services:\">Deemed Supply of Goods &amp; Services:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#%E2%80%98Fringe_benefits_to_employees_directors_under_GST\" title=\"\u2018Fringe benefits\u2019 to employees &amp; directors under GST:\">\u2018Fringe benefits\u2019 to employees &amp; directors under GST:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Mixed_Supply_under_GST\" title=\"Mixed Supply under GST\">Mixed Supply under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Composite_Supply_Principal_Supply_under_GST\" title=\"Composite Supply &amp; Principal Supply under GST:\">Composite Supply &amp; Principal Supply under GST:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Zero_Rated_Supply_under_GST\" title=\"Zero Rated Supply under GST:\">Zero Rated Supply under GST:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/#Important_Points_to_Note\" title=\"Important Points to Note:\">Important Points to Note:<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Nature_of_Supply_Under_GST_Act\"><\/span><span style=\"text-decoration: underline;\">Nature of Supply Under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST Act<\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8604\" aria-describedby=\"caption-attachment-8604\" style=\"width: 800px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/nature-of-supply.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8604\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/nature-of-supply.jpg\" alt=\"www.carajput.com; nature of supply\" width=\"800\" height=\"400\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/nature-of-supply.jpg 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/nature-of-supply-300x150.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/nature-of-supply-768x384.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><figcaption id=\"caption-attachment-8604\" class=\"wp-caption-text\">www.carajput.com; nature of supply<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">What is Nature of Supply:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">The\u00a0<strong>Nature of Supply<\/strong> refers to \u201cthe relationship between the various possible prices of a product and the quantities of the product that businesses are willing to put on the market\u201d.<\/p>\n<p style=\"text-align: justify;\">Any transfer of title to goods is a\u00a0<strong>supply of goods<\/strong>, transfer of right to use goods Hire purchase transactions, transfer of business assets are also brought under the ambit of term \u2018supply\u2019 as per Schedule II.<\/p>\n<ol style=\"text-align: justify;\">\n<li><strong><span style=\"text-decoration: underline;\">Supply includes<\/span><\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">(a)All forms of supply of goods and\/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.<\/p>\n<p style=\"text-align: justify;\">(b) Importation of service, whether or not for a consideration and whether or not in the course or furtherance of business, and<\/p>\n<p style=\"text-align: justify;\">(c) A supply specified in Schedule I, made or agreed to be made without a Consideration.<\/p>\n<p><strong><span style=\"color: #0000ff;\">More updates<\/span>:<\/strong><strong><a href=\"https:\/\/carajput.com\/learn\/everything-you-need-to-know-about-continuous-supply-of-goods-under-gst.html\">Know about Continuous supply of goods under GST<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a02.<strong><span style=\"text-decoration: underline;\">Schedule II<\/span><\/strong><strong>,<\/strong>\u00a0in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Activities_which_are_not_Supply\"><\/span><span style=\"text-decoration: underline;\">Activities which are not Supply:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Activities and transactions specified in Schedule III \u2013<\/p>\n<ul style=\"text-align: justify;\">\n<li>Services by an employee to the employer in the course of or in relation to his employment;<\/li>\n<li>Services of funeral, burial, crematorium or mortuary including transportation of the deceased.<\/li>\n<li>Actionable claims, other than lottery, betting and gambling<\/li>\n<li>Sale of land \/ Sale of building after occupation or completion will not attract <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a>. Thus, sale of building before completion or before occupancy will attract GST<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Deemed_Supply_of_Goods_Services\"><\/span><span style=\"text-decoration: underline;\">Deemed Supply of Goods &amp; Services:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Following matters will be treated as deemed supply of goods and services and will attract GST:<\/p>\n<p style=\"text-align: justify;\">1.<strong>In case of Transfer\u00a0 of title in goods<\/strong>,\u00a0<strong>\u00a0<\/strong><strong>OR<\/strong>, Right in goods,\u00a0<strong>OR<\/strong>\u00a0of undivided share in goods without the transfer of title,\u00a0<strong>OR<\/strong>, transfer under an agreement which stipulates that property will pass at a future date upon payment of full consideration<\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><strong> In case of Land &amp; Building<\/strong>,\u2013 Any lease, tenancy, easement, license to occupy land or building (both for commercial or residential purpose, fully or partly)<\/li>\n<li><strong> Treatment or Process,<\/strong> which is being applied to another person\u2019s goods, is a supply<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">4.<strong>Transfer of Business Assets<\/strong><strong>\u2013\u00a0\u00a0<\/strong>Where goods forming part of the assets of a business are transferred or disposed of, and are no longer forming part of business\u00a0\u00a0<strong>OR<\/strong>\u00a0Where goods held for business are put to use for any private use, in such a way, as not for business\u00a0<strong>OR<\/strong>\u00a0Where any person ceases to be a taxable person, any goods earlier forming part of business, unless (a) the business is transferred as a going concern to another person, or (b) the business is carried on by a personal representative who is deemed to be a taxable person\u00a0<strong>With or Without for a Consideration<\/strong><\/p>\n<ol style=\"text-align: justify;\" start=\"5\">\n<li><strong> Supply of Services<\/strong><strong>\u2013\u00a0<\/strong>Following shall be treated as deemed \u201csupply of Services\u201d:<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>renting of immovable property;<\/li>\n<li>construction of a complex, building, civil structure or a part thereof, including a complex or building intended for a sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate;<\/li>\n<li>Temporary transfer or permitting the use or enjoyment of any intellectual property right;<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"6\">\n<li><strong>Composite Supply<\/strong><strong>\u2013\u00a0<\/strong>Following shall be treated as deemed \u201csupply of Services\u201d:\n<ul>\n<li>works contract as defined in section 2 (119) of <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">CGST Act<\/a><\/li>\n<li>Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol style=\"text-align: justify;\" start=\"7\">\n<li><strong>Supply of goods<\/strong>\u2013\u00a0supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>Inward Supply\u00a0or Purchases<\/strong>\u2013\u00a0\u201c<em>Inward Supply<\/em>\u201d in relation to a person, shall mean receipt of goods and\/or services whether by purchase, acquisition or any other means and whether or not for any consideration<\/p>\n<p style=\"text-align: justify;\"><strong>Outward Supply or Sales\u00a0<\/strong>\u2013\u00a0\u201c<em>Outward Supply<\/em>\u201d in relation to a person, shall mean supply of goods and\/or services, whether by sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made by such person in the course or furtherance of business<\/p>\n<p style=\"text-align: justify;\"><strong>Continuous Supply\u00a0<\/strong>\u2013\u00a0Means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, by notification, specify.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%E2%80%98Fringe_benefits_to_employees_directors_under_GST\"><\/span>\u2018<span style=\"text-decoration: underline;\">Fringe benefits\u2019 to employees &amp; directors under GST:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Supply of Goods or Services\u00a0<\/strong>between related persons will be supply even if made without consideration \u2013 Para 2 of Schedule I of CGST Act.\u00a0<strong>Also, employer &amp; employee are related persons\u00a0as per 15 of <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">CGST Act<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\">Further, Para 4(b) of Schedule II of CGST Act, states that goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services.<\/p>\n<p style=\"text-align: justify;\">This will cover \u201cFringe Benefits\u201d given to employees or directors by a company and should be subject to GST. This is a back-door entry for FBT, which was earlier in Income Tax Act, and was very litigative.<\/p>\n<p><strong><span style=\"color: #0000ff;\">More updates: <\/span><a href=\"https:\/\/carajput.com\/blog\/itc-on-sales-of-demo-cars-supply-gst-implication\/\">ITC on sale of DEMO cars Supply under GST<\/a><\/strong><\/p>\n<p><strong><span style=\"color: #0000ff;\">More updates:<\/span><a href=\"https:\/\/carajput.com\/learn\/gstn-has-notified-supply-of-identified-49-items-contains-a-8-digits-of-hsn-in-tax-invoice.html\">Supply of identified 49 items conatins 8 digit of HSN in Tax Invoice<\/a><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mixed_Supply_under_GST\"><\/span><span style=\"text-decoration: underline;\">Mixed Supply under GST<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">Mixed Supply<\/span><\/strong><strong>\u2013 <\/strong>means<strong>\u00a0<\/strong>two or more individual supplies of goods or\u00a0services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.<\/p>\n<p style=\"text-align: justify;\"><strong>Example<\/strong>\u00a0\u2013\u00a0A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">Taxability<\/span><\/strong><strong>\u00a0<\/strong>\u2013\u00a0The tax liability on a mixed supply comprising two or more supplies shall be treated as supply of that particular supply which attracts the highest rate of tax.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Composite_Supply_Principal_Supply_under_GST\"><\/span><span style=\"text-decoration: underline;\">Composite Supply &amp; Principal Supply under GST:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Composite Supply\u00a0<\/strong>is a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of trade, one of which is a principal supply<\/p>\n<p style=\"text-align: justify;\"><strong>Example \u2013\u00a0<\/strong>Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is the principal supply.<\/p>\n<p style=\"text-align: justify;\"><strong>Principal Supply Means<\/strong><strong>:\u00a0<\/strong>The supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary and does not constitute, for the recipient an aim in itself, but a means for better enjoyment of the principal supply.<\/p>\n<p><a href=\"https:\/\/carajput.com\/publications\/is-person-dealing-in-second-hand-goods-cannot-opt-the-composition-scheme.pdf\">Is The person dealing in <b>Second-hand goods<\/b>\u00a0cannot\u00a0<b>opt<\/b> for the\u00a0<b>composition scheme<\/b>?<\/a><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Zero_Rated_Supply_under_GST\"><\/span><span style=\"text-decoration: underline;\">Zero Rated Supply under <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Zero Rated Supply <\/strong>have means exported of goods or services or both; or supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit (eligible for ITC).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Important_Points_to_Note\"><\/span><span style=\"text-decoration: underline;\">Important Points to Note:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol style=\"text-align: justify;\">\n<li>Supply of goods or services or both is \u201ctaxable event \u201cin GST as that event triggers liability to pay GST.<\/li>\n<li>Supply of goods and services for consideration is always taxable.<\/li>\n<li>Supply by taxable person to related person is subject to GST even if there is no consideration that is no amount charged and will cover the followings:<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">This will cover transactions between group companies (like deputation of persons, supply of goods on loan basis, common facilities shared by group companies), transactions between branches<\/p>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li>Free Gifts to related persons will be subject to GST<\/li>\n<li>Benefits provided to employee by the employers like transport, meals, telephone. However, gifts up to Rs. 50K to employees will not be subject to GST, but input credit will have to be reversed.<\/li>\n<li>Supply by principal to agent is subject to GST, GST is payable on supplies to C &amp; F agents. However, commission agent has to pay GST only on his commission.<\/li>\n<li>Import of services from related persons or from business establishment outside India is subject to GST even if there is no consideration. Branch \/ Head office in India receiving free services from Head Office \/ Outside India will be subject to GST.<\/li>\n<li>Lottery, betting and gambling is subject to GST<\/li>\n<li>Lottery tickets are goods and GST will be payable. GST will also be payable on services relating to betting and gambling<\/li>\n<li>Some services provided by the government are taxable and mostly will be subject to reverse charge.<\/li>\n<\/ol>\n<p><span style=\"color: #ff9900;\"><strong>Notional interest earned on a refundable security deposit is not &#8216;consideration&#8217; on the provision supply of rental services. <\/strong><\/span><\/p>\n<p>The Honourable AAAR Karnataka, in the case of <span style=\"color: #000080;\"><strong>M\/s. Midcon Pvt Polymers. Ltd. <\/strong><\/span>held that the property tax paid to the Municipal Authority cannot be deducted from the monthly rental income due to the value of the rent. \u00a0Supply of the rental service. Even then, notional interest on the security deposit shall not be considered into account for the purpose of achieving total rental income. [Request No. KAR\/AAAR\/01\/2020-21, dated 11 January 2021]<\/p>\n<p><strong>Also, Read the relevant Blogs;<\/strong><\/p>\n<ul>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/overview-on-place-of-supply\/\">Overview of GST Place of Supply<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/gst-time-of-supply\/\">Overview of GST Time of Supply<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/gst-nature-of-supply-under-gst-act\/\">Overview on Nature of Supply<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Nature of Supply Under GST Act What is Nature of Supply: The\u00a0Nature of Supply refers to \u201cthe relationship between the various possible prices of a product and the quantities of the product that businesses are willing to put on the market\u201d. Any transfer of title to goods is a\u00a0supply of goods, transfer of right to &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[6855,6837,6850,5026],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5616"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=5616"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5616\/revisions"}],"predecessor-version":[{"id":14372,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5616\/revisions\/14372"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=5616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=5616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=5616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}