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MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES

SCHEDULE II - Draft-Bills-Reports - SCHEDULES - Goods and Services Tax - SCHEDULE II - SCHEDULE II 1. Transfer (a) Any transfer of the title in goods is a supply of goods. (b) Any transfer of goods or of right in goods or of undivided share in goods .....

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s. 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 o .....

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are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person. (b) Where .....

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whether or not for a consideration, the usage or making available of such goods is a supply of services. (c) Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be .....

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tative who is deemed to be a taxable person. 5. The following shall be treated as supply of service (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intende .....

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For the purposes of this clause- (1) the expression "competent authority" means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non-requirement of such cert .....

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); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing .....

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