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<h1>Haryana GST Act 2017: Goods vs. Services - Key Classifications, Transfers, and Composite Supplies Explained.</h1> Under the Haryana Goods and Services Tax Act, 2017, certain activities are classified as either supply of goods or supply of services. Transfers of title in goods are considered supplies of goods, while transfers of rights without title are services. Leasing land or buildings is deemed a service. Transforming another's goods is a service. Business asset transfers are goods, unless used privately, which is a service. Renting immovable property and construction are services unless full payment is received post-completion. Intellectual property rights, IT services, and certain agreements are services. Composite supplies like works contracts and food services are services, while unincorporated associations supplying goods to members are goods.