Section 7 - Scope of supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... h, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;] (b) import of serv .....

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Section 7 - Scope of supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. ****** Notes 1. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been inserted. 2. Omitted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been omitted, before it was read as "and" 3. Omitte .....

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Section 7 - Scope of supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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