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        Question 15 - Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 4
        Meaning and Scope of Supply

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        Supply of service: Works contracts and catering services classified as services under Schedule II of MGL. Works contracts and catering services are classified as supply of service under Schedule II of the Model GST Law, determining that they are to be treated for GST purposes as services rather than goods.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Supply of service: Works contracts and catering services classified as services under Schedule II of MGL.

                                Works contracts and catering services are classified as supply of service under Schedule II of the Model GST Law, determining that they are to be treated for GST purposes as services rather than goods.


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