https://www.taxtmi.com/manuals?id=5717 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. en-us Thu, 07 Nov 2024 11:26:00 +0530 Wed, 12 Feb 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5717 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. Manuals GST Thu, 07 Nov 2024 11:26:00 +0530 https://www.taxtmi.com/manuals?id=5717