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of <h1>Schedule II: Classifying Goods and Services Under Uttarakhand GST Act 2017 - Key Definitions and Examples</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, Schedule II outlines activities classified as either supply of goods or services. Transfers of title in goods are considered supplies of goods, while transfers of rights without title are services. Leases and licenses for land or buildings are services. Processes applied to another's goods are services. Business asset transfers are goods unless used privately, which are services. Renting property, construction, intellectual property use, and IT development are services. Composite supplies like works contracts and food services are services. Unincorporated associations supplying goods to members are considered goods.
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