TaxTMI 
TaxTMI 
TaxTMI 
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
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....n relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the....
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....ods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;] (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.] 5[9. Act....
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....ceding commission or the reinsurance commission.] Explanation 2[1].-For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court. 3[Explanation 2.-For the purposes of 7[clause (a) of] paragraph 8, the expression "warehoused goods" shall have the same meaning as assigned to it in the Customs Act, 1962 (50 of 1962).] 8[Explanation 3.-For the p....
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....2-2019. This amendment deemed to be inserted w.e.f. 01-07-2017 vide Finance Act, 2023 [w.e.f 01-10-2023] (subject to the conditions that, No refund shall be made of all the tax which has been collected) 4. Substituted vide Section 4 of the Central Goods and Services Tax (Amendment) Act, 2023 w.e.f. 01-10-2023 before it was read as, "lottery, betting and gambling" 5. Inserte....