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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Act 2017: Defines Goods vs. Services; Includes Leasing, Construction, IT, and Food Services.</h1> Under the Rajasthan Goods and Services Tax Act, 2017, certain activities are classified as either a supply of goods or services. Transfer of title in goods is deemed a supply of goods, while transferring rights without title is a service. Leasing or renting land and buildings is considered a service. The transfer of business assets can be either goods or services, depending on the circumstances. Specific services include renting immovable property, construction, intellectual property rights, IT software development, and works contracts. Supply of goods includes transactions by unincorporated associations to members. Composite supplies and certain food services are classified as services.
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