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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 ..... urposes 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 food or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
