Omission of 'whether or not for a consideration' clarifies Schedule II supplies, affecting scope of entries (a) and (b). The amendment omits the words 'whether or not for a consideration' from paragraph 4 of Schedule II to the Central Goods and Services Tax Act at both occurrences, clarifying the scope of entries (a) and (b). The omission is made effective retrospectively from 1st day of July, 2017, thereby modifying the temporal application of the paragraph and removing the qualifying language that had created ambiguity about the entries' reach.
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Provisions expressly mentioned in the judgment/order text.
Omission of 'whether or not for a consideration' clarifies Schedule II supplies, affecting scope of entries (a) and (b).
The amendment omits the words "whether or not for a consideration" from paragraph 4 of Schedule II to the Central Goods and Services Tax Act at both occurrences, clarifying the scope of entries (a) and (b). The omission is made effective retrospectively from 1st day of July, 2017, thereby modifying the temporal application of the paragraph and removing the qualifying language that had created ambiguity about the entries' reach.
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