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

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.