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        Services in retail trade: classification excludes sale or purchase of goods for GST application. Classification under GST treats services in retail trade as a distinct taxable service category and expressly excludes the sale or purchase of goods, delimiting service treatment from goods transactions for application of GST schedules and rates.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Services in retail trade: classification excludes sale or purchase of goods for GST application.

                                Classification under GST treats services in retail trade as a distinct taxable service category and expressly excludes the sale or purchase of goods, delimiting service treatment from goods transactions for application of GST schedules and rates.


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