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<h1>Section 7(1A) GST: Supply of Goods or Services Classification Includes JV Transactions Per Circular No. 35/9/2018-GST.</h1> Section 7(1A) of the GST framework specifies that certain activities or transactions, as outlined in Schedule II, are classified as either supply of goods or services. This classification is crucial for determining GST applicability. Schedule II details these classifications, including the supply of goods by unincorporated associations to their members, which was effective until July 1, 2017. Additionally, a clarification was issued regarding taxable services between Joint Venture members and the JV itself, as per Circular No. 35/9/2018-GST dated March 5, 2018.