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of <h1>Clarification on GST Classification: Goods vs Services under Schedule II and Section 7(1A) of CGST Act</h1> The the classification of activities or transactions under the Goods and Services Tax (GST) framework, specifically addressing whether they constitute a supply of goods or services as per Schedule II and Section 7(1A) of the CGST Act. It details scenarios such as the transfer of title to goods, transfer of rights in goods, and transfer of undivided shares, clarifying their treatment under GST. The document includes examples like car leasing and brand usage rights. It also addresses specific cases like bus body building, tyre retreading, and Priority Sector Lending Certificates, providing guidance on applicable GST rates and clarifications on the nature of supply.
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