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

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..... 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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25/2019 - Dated: 30-9-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
25/2019 - Dated: 30-9-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017
24/2019 - Dated: 30-9-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
17/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
16/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
14/2017 - Dated: 28-6-2017 - Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
14/2017 - Dated: 28-6-2017 - Supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
11/2017 - Dated: 28-6-2017 - Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017