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SCHEDULE 02 [Section 7] - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... oods. 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 .....

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SCHEDULE 02 Section 7 - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... ervices The following shall be treated as supply of services, namely:- (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation.-For the purposes of this clause .....

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SCHEDULE 02 Section 7 - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. 6. Composite supply The following composite supplies shall be treated as a supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner w .....

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SCHEDULE 02 Section 7 - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. Order No. 3/2019 - Dated: 29-3-2019 - Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019
  2. Notification No. Order No. 04/2019 - Dated: 29-3-2019 - Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019
  3. Notification No. Order No. 01/2017 - Dated: 13-10-2017 - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
  4. Notification No. ORDER No. 01/2019 - Dated: 1-2-2019 - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019
  5. Notification No. ORDER No. 01/2019 - Dated: 1-2-2019 - Central Goods and Services Tax (Removal of Difficulties) Order, 2019
  6. Notification No. Order No. 01/2017 - Dated: 13-10-2017 - Central Goods and Services Tax (Removal of Difficulties) Order, 2017
  7. Notification No. 6/2018 - Dated: 25-1-2018 - Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule...
  8. Notification No. 72/2017 - Dated: 16-8-2017 - Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition
  9. Notification No. 50/2017 - Dated: 30-6-2017 - Effective rates o31st day of October, 2020.f customs duty and IGST for goods imported into India.
  10. Notification No. 12/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof
  11. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  12. Notification No. 15/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under CGST Act
  13. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
  14. Notification No. 15/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilised ITC under UTGST Act
  15. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under UTGST Act
  16. Notification No. 2/2017 - Dated: 27-6-2017 - Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

 

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