9911796707
TMI BlogScope of supply.X X X X Extracts X X X X X X X X Extracts X X X X ..... ade for a consideration by a person in the course or furtherance of business; 6[(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.--For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1),-- (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. (3) Subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities to be treated as supply of goods or supply of services as referred to in Schedule II." 4. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been inserted. 5. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 before it was read as "sub-sections (1) and (2)" 6. Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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