Classification of supply under GST clarifies when an activity is treated as goods or services for taxability.

Classification of supply under GST determines whether an activity is a supply of goods or services by reference to Schedule II. Section 7(1A) requires that activities falling within section 7(1) be treated as goods or services per Schedule II. Para 7 addressing supplies by unincorporated associations to members has been omitted by amendment. Administrative guidance clarifies taxable services in joint venture relationships and member-to-entity transactions, which affects how intra-entity transfers and inter se member supplies are treated for taxability.

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