Certain Activity or Transaction whether it is Supply of Goods or Services- Para 6 Schedule II Read with Section 7(1A)

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....y shall be treated either as supply of goods or supply of services as referred to in Schedule II. [Note:- Before amendment it was clause (d) of section 7(1)(d)] Read along with the definition of Goods & services, Schedule II provide clarification regarding Which is the goods or services for taxability of GST  Certain activity or transaction defin....

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....' and 'composite supplies'. As per section 17(5)(c) of the CGST Act, 2017, input tax credit shall not be available in respect of the works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of work contract services. (b) Composite Supply of foods and beverage - Supply ....

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....d to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have thei....

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.... (Rate) dated 28.06.2017, Sl. No. 66. Such services include supply of food and beverages by an educational institution to its students, faculty and staff. * As stated in explanation 3 (ii) to Notification No. 12/2017-CT (Rate) dated 28.06.2017 Chapter, Section, Heading, Group or Service Codes mentioned in column (2) of the table in Notification No. 12/2017-CT (Rate) dated 28.....