Certain Activity or Transaction whether it is Supply of Goods or Services- Para 5 Schedule II Read with Section 7(1A)

Supply of services: Schedule II treats renting, construction, IPR licensing and software development as services for GST.

Section 7(1A) read with Schedule II treats specified activities as supplies of services: renting of immovable property (including permanently attached plant and machinery) is a service with limited exemptions; construction for sale is a service except where full consideration is received after completion certification; temporary transfer or permitting use of intellectual property rights is a service while permanent transfer is goods; development and customization of IT software (uncanned) are services though sale of pre packaged software is goods; agreeing to refrain/tolerate/do an act and transfer of right to use goods are services where possession and effective control pass to the transferee.