Supply classification under GST: transfers of title treated as goods while rights, leases and related services treated as services. A GST classification distinguishes Supply of goods-notably transfers of title and business-asset disposals-from Supply of services, including transfers of rights without title, treatment of another's goods, leases and licences of land and buildings, renting of immovable property, construction (subject to completion-certificate timing), temporary transfer of intellectual property, IT software services, forbearance obligations, transfers of the right to use goods, and specified composite supplies such as works contracts and food supplied as part of a service.
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 under GST: transfers of title treated as goods while rights, leases and related services treated as services.
A GST classification distinguishes Supply of goods-notably transfers of title and business-asset disposals-from Supply of services, including transfers of rights without title, treatment of another's goods, leases and licences of land and buildings, renting of immovable property, construction (subject to completion-certificate timing), temporary transfer of intellectual property, IT software services, forbearance obligations, transfers of the right to use goods, and specified composite supplies such as works contracts and food supplied as part of a service.
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