9911796707
TMI BlogACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICESX X X X Extracts X X X X X X X X Extracts X X X X ..... goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occupy land is a supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny private use or are used, or made available to any person for use, for any purpose 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; (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 supplied by him in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes of this clause- (1) the expression competent authority means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:- (i) an architect registered with the Council of Architecture constituted under the Architects Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. 6. Composite supply The following composite supplies shall be treated as a supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being foo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
