Scope of supply.
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....reed to be made for a consideration by a person in the course or furtherance of business; 6[(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.- For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any othe....
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.... in sub-section (1),-- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of service....
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....9-01-2019) before it was read as, "and" 3. Omitted vide Section 3 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 (Amendment came into force w.e.f. 01-02-2019 vide Notification No. 02/2019-Central Tax dated 29-01-2019) before it was read as, "(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II....