Scope of supply determines which transactions count as taxable supply and allows government reclassification by notification. Scope of supply defines supply to include provision of goods or services for consideration in the course of business, imports of services for consideration, activities without consideration listed in Schedule I, and items in Schedule II treated as goods or services; Schedule III activities and specified public authority activities are excluded, and the Government may notify transactions to be classified specifically as supply of goods or 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 determines which transactions count as taxable supply and allows government reclassification by notification.
Scope of supply defines supply to include provision of goods or services for consideration in the course of business, imports of services for consideration, activities without consideration listed in Schedule I, and items in Schedule II treated as goods or services; Schedule III activities and specified public authority activities are excluded, and the Government may notify transactions to be classified specifically as supply of goods or supply of services.
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