https://www.taxtmi.com/forum/issue?id=119514 The repeated use of the phrase Activities or Transactions across the GST statute and its schedules determines whether economic engagements are treated as supplies and whether those supplies are characterised as goods or services; a retrospective amendment inserted "or Transactions" into Schedule II, altering classification scope. The statute also vests executive authority to designate particular engagements exclusively as goods or services, so the interaction of schedule entries, conjunctive/disjunctive wording, and executive specification materially affects tax classification and compliance. en-us Tue, 14 Jan 2025 11:36:03 +0530 Thu, 23 Jan 2025 14:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119514 The repeated use of the phrase Activities or Transactions across the GST statute and its schedules determines whether economic engagements are treated as supplies and whether those supplies are characterised as goods or services; a retrospective amendment inserted "or Transactions" into Schedule II, altering classification scope. The statute also vests executive authority to designate particular engagements exclusively as goods or services, so the interaction of schedule entries, conjunctive/disjunctive wording, and executive specification materially affects tax classification and compliance. Discussion-Forum GST Tue, 14 Jan 2025 11:36:03 +0530 https://www.taxtmi.com/forum/issue?id=119514