MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES

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....ght in goods or of undivided share in goods without the transfer of title thereof, is a supply of services. (c) Any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) Any lease, tenancy, easement, licence to occupy land is a....

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....rposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services. (c) Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall....

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.... Explanation.- For the purposes of this clause- (1) the expression "competent authority" means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:- (i) an architect registered with the Council of Architecture ....

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....contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (g) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and (h) supply, by way of or as part of any service or in any other manner whatsoever,....