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TMI BlogMATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICESX X X X Extracts X X X X X X X X Extracts X X X X ..... sfer of title thereof, is a supply of services. (3) Any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (1) Any lease, tenancy, easement, licence to occupy land is a supply of services. (2) Any lease or letting out of the building including a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services. (3) Where any goods, forming part of the business assets of a taxable person, are sold by any other person who has the power to do so to recover any debt owed by the taxable person, the goods shall be deemed to be supplied by the taxable person in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of completion certificate, where required, by the competent authority or before its first occupation, whichever is earlier. Explanation.- 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 certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n act, or to tolerate an act or a situation, or to do an act; (f) works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (g) 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; and (h) supply, by way of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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