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        SCHEDULE II [Section 7] - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

        Meghalaya Goods and Services Tax Act, 2017
        Schedules Sch
        SCHEDULES

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        Supply classification under GST distinguishes transfers of title as goods and rights or leases as services. Schedule II classifies supplies for GST: transfers of title in goods are supplies of goods; transfers of rights or undivided shares without title transfer are supplies of services; deferred-title sale agreements are supplies of goods. Leases and licences of land or buildings and any treatment of another's goods are services. Business-asset disposals count as goods supplies, while private use or making business goods available for nonbusiness purposes are services; deemed supply on cessation applies unless transferred as a going concern or continued by a taxable personal representative. The Schedule lists specified services, composite supplies deemed services, and treats supplies by unincorporated associations to members as goods.
                          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 distinguishes transfers of title as goods and rights or leases as services.

                                Schedule II classifies supplies for GST: transfers of title in goods are supplies of goods; transfers of rights or undivided shares without title transfer are supplies of services; deferred-title sale agreements are supplies of goods. Leases and licences of land or buildings and any treatment of another's goods are services. Business-asset disposals count as goods supplies, while private use or making business goods available for nonbusiness purposes are services; deemed supply on cessation applies unless transferred as a going concern or continued by a taxable personal representative. The Schedule lists specified services, composite supplies deemed services, and treats supplies by unincorporated associations to members as goods.





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                                ActsIncome Tax
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