Amendment to Paragraph 4, Schedule 02, Section 7 of CGST Act clarifies classification of transactions for GST from Jan 2021.

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....ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - Amendment to Paragraph 4 comes into effect w.e.f. 1.1.2021 - SCHEDULE 02 [Section 7] of the CENTRAL GOODS AND SERVICES TAX ACT, 2017....