https://www.taxtmi.com/acts?id=29339 Classification of transactions for GST distinguishes transfers of title as supply of goods and transfers of rights or undivided shares without title as supply of services. Leases, tenancies, easements, licences to occupy land, letting out buildings, treatment or processing of another's goods, renting immovable property, construction (subject to completion certificate exceptions), intellectual property transfers, software development, agreements to refrain from acts, and transfers of the right to use goods are treated as supplies of services. Transfers of business assets removing goods from business assets and supplies by unincorporated associations to members are treated as supplies of goods. en-us Mon, 03 Jul 2017 16:27:38 +0530 Mon, 03 Jul 2017 16:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29339 Classification of transactions for GST distinguishes transfers of title as supply of goods and transfers of rights or undivided shares without title as supply of services. Leases, tenancies, easements, licences to occupy land, letting out buildings, treatment or processing of another's goods, renting immovable property, construction (subject to completion certificate exceptions), intellectual property transfers, software development, agreements to refrain from acts, and transfers of the right to use goods are treated as supplies of services. Transfers of business assets removing goods from business assets and supplies by unincorporated associations to members are treated as supplies of goods. Act-Rules GST - States Mon, 03 Jul 2017 16:27:38 +0530 https://www.taxtmi.com/acts?id=29339