Supply classification: Distinguishing transfers of title, rights, leases and services to determine GST treatment across transactions. The Schedule classifies transactions for GST by designating transfers of title as supplies of goods and transfers of rights without title as supplies of services; transfers of business assets out of the business are goods, while private use or making business goods available for non-business purposes is a service. Leases, tenancies and lettings of land and buildings, treatment or processing of another's goods, renting immovable property, construction (subject to completion/occupation conditions), temporary transfer of intellectual property, IT software services, and transfer of right to use goods are treated as supplies 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.
Supply classification: Distinguishing transfers of title, rights, leases and services to determine GST treatment across transactions.
The Schedule classifies transactions for GST by designating transfers of title as supplies of goods and transfers of rights without title as supplies of services; transfers of business assets out of the business are goods, while private use or making business goods available for non-business purposes is a service. Leases, tenancies and lettings of land and buildings, treatment or processing of another's goods, renting immovable property, construction (subject to completion/occupation conditions), temporary transfer of intellectual property, IT software services, and transfer of right to use goods are treated as supplies of services.
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