https://www.taxtmi.com/acts?id=27184 Any transfer of title in goods is a supply of goods, while transfer of rights in goods without title is a supply of services; transfers of title deferred until full payment are goods. Leases, tenancies, easements, licences to occupy land and lettings of buildings for business are services. Transfer or disposal of business assets is a supply of goods; private use or making business goods available for non-business purposes is a supply of services. Specified services include renting immovable property, construction (subject to completion certificate exceptions), temporary transfer of intellectual property, software development, restraint obligations, and transfer of right to use goods. Composite supplies such as works contracts and supply of food or drink with services are treated as services, and supplies by unincorporated associations to members are goods. en-us Thu, 22 Jun 2017 18:12:42 +0530 Sat, 01 Jul 2017 16:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27184 Any transfer of title in goods is a supply of goods, while transfer of rights in goods without title is a supply of services; transfers of title deferred until full payment are goods. Leases, tenancies, easements, licences to occupy land and lettings of buildings for business are services. Transfer or disposal of business assets is a supply of goods; private use or making business goods available for non-business purposes is a supply of services. Specified services include renting immovable property, construction (subject to completion certificate exceptions), temporary transfer of intellectual property, software development, restraint obligations, and transfer of right to use goods. Composite supplies such as works contracts and supply of food or drink with services are treated as services, and supplies by unincorporated associations to members are goods. Act-Rules GST - States Thu, 22 Jun 2017 18:12:42 +0530 https://www.taxtmi.com/acts?id=27184