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of <h1>Clarification on GST Classification: Activities Considered Supplies of Services Under Schedule II of the CGST Act</h1> The the classification of certain activities or transactions under the Goods and Services Tax (GST) framework, specifically whether they are considered supplies of goods or services according to Schedule II of the CGST Act. It details specific activities such as renting immovable property, construction, temporary transfer of intellectual property rights, software development, and agreeing to obligations like refraining from acts or tolerating situations. Each activity is categorized as a supply of service, with examples provided to illustrate the application of GST. The text also discusses the transfer of rights to use goods, emphasizing the conditions under which such transfers are considered supplies of services.
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