TMI BlogClassification of supply - supply of goods or supply of services - sale of plots - As per entry 5 of...Classification of supply - supply of goods or supply of services - sale of plots - As per entry 5 of Schedule III of SGST Act, sale of land and, subject to clause(b) of paragraph 5 of Schedule II, Sale of building, is the activity or transaction which shall be treated neither as a supply of goods nor a supply of services. Here it will be important to note that, the sale of building has conditions for the qualification to be covered in clause (b)of paragraph 5 of Schedule II. However, for sale of..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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