TaxTMI 
TaxTMI 
2020 (1) TMI 661
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..... 13A-2, EDC Complex, Patto Plaza, Panaji Goa, seeking an Advance Ruling in respect of the following question "Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply)". The applicant is a Government of Goa Undertaking and is having GSTIN 30AAATG7792F1ZR. The applicant vide Deed of Lease had allotted land admeasuring 38,40,886 m^2 to 7 parties for setting up Special Economic Zone (SEZ). However, this could not materialize due to protest from the people. As a result, deposit taken from the parties had to be refunded. However, GIDC refused to pay compensation on this deposit, as the original Deed of Lease never mentioned such clause. The parties ap....
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....n Schedule II. (2) Notwithstanding anything contained 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 services. (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (....
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.... 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 supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to fo....
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....rposes of this clause (1) the expression "competent authority" means the Government or any authority authorised 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 constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodelling of....
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.... is for consideration and has to be in the course or furtherance of business. 'Supply' as per clause (b) is for import of services. It is for a consideration and may or may not be in the course or furtherance of business. 'Supply' as per clause (c) are the activities in Schedule I appended to the GST Act. 'Supply' as per clause (d) is the enumeration or categorization as given in Schedule Il appended to the GST Act as to which activities should be treated as supply of 'goods' and which activities to be treated as supply of 'services'. The clause does not define 'supply' but classifies the supply into either 'supply of goods' or 'supply of services'. [Clause (e) of Schedule Il defines "agreeing to the obligation to....