Scope of supply: defines what constitutes a taxable supply and allows classification of transactions as goods or services. Scope of supply defines taxable supply to include all forms of provision of goods or services for consideration, import of services for a consideration, activities in Schedule-I made without consideration, and activities treated as supply under Schedule-II; exclusions cover activities in Schedule-III and specified public authority activities, and the Government may notify transactions to be treated solely as a supply of goods or solely as a supply of 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.
Scope of supply: defines what constitutes a taxable supply and allows classification of transactions as goods or services.
Scope of supply defines taxable supply to include all forms of provision of goods or services for consideration, import of services for a consideration, activities in Schedule-I made without consideration, and activities treated as supply under Schedule-II; exclusions cover activities in Schedule-III and specified public authority activities, and the Government may notify transactions to be treated solely as a supply of goods or solely as a supply of services.
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