Classification of supply: activities defined as goods or services determine GST characterisation and tax treatment. Schedule II distinguishes supply of goods and supply of services for GST: transfers of title in goods (including future vesting on payment) are goods; transfers of rights without title, treatment/process on another's goods, private use of business goods, and provision of land/building leases, renting, construction, temporary transfer of intellectual property, IT services, abstention agreements, and transfer of right to use goods are services. Composite supplies such as works contracts and supply of food or drinks as part of a service are treated as 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.
Classification of supply: activities defined as goods or services determine GST characterisation and tax treatment.
Schedule II distinguishes supply of goods and supply of services for GST: transfers of title in goods (including future vesting on payment) are goods; transfers of rights without title, treatment/process on another's goods, private use of business goods, and provision of land/building leases, renting, construction, temporary transfer of intellectual property, IT services, abstention agreements, and transfer of right to use goods are services. Composite supplies such as works contracts and supply of food or drinks as part of a service are treated as services.
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