Classification of supply under GST: specifies when transfers, leases, construction and composite transactions are goods or services. Schedule II classifies activities for GST: transfers of title in goods (including future transfer on payment) are supplies of goods, while transfers of rights without title, private use or making business goods available for non business purposes, leases, rentals, construction (subject to completion certificate/first occupation), treatment of goods, transfer or temporary permitting of intellectual property, IT development, agreements to refrain from acts, and transfer of right to use goods are treated as supplies of services; composite supplies like works contracts and supply of food with services are services.
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.
Classification of supply under GST: specifies when transfers, leases, construction and composite transactions are goods or services.
Schedule II classifies activities for GST: transfers of title in goods (including future transfer on payment) are supplies of goods, while transfers of rights without title, private use or making business goods available for non business purposes, leases, rentals, construction (subject to completion certificate/first occupation), treatment of goods, transfer or temporary permitting of intellectual property, IT development, agreements to refrain from acts, and transfer of right to use goods are treated as supplies of services; composite supplies like works contracts and supply of food with services are services.
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