TMI BlogWorks contract service - zero rated supply - deemed sale or not - Section 2(39) uses the expression...Works contract service - zero rated supply - deemed sale or not - Section 2(39) uses the expression “includes”. But what has been brought within the inclusive definition of sales or the types of transactions enumerated in Clauses (a) to (e) above. This becomes clear on reading the provision further i.e. after Clause (e) which uses the words “and such”. By use of the words “and such” would mean that such of the transfers, delivery of goods, transfer of right to use goods, supply or service or sup..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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