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TMI Blog2020 (1) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... aji Goa, seeking an Advance Ruling in respect of the following question "Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply)". The applicant is a Government of Goa Undertaking and is having GSTIN 30AAATG7792F1ZR. The applicant vide Deed of Lease had allotted land admeasuring 38,40,886 m2 to 7 parties for setting up Special Economic Zone (SEZ). However, this could not materialize due to protest from the people. As a result, deposit taken from the parties had to be refunded. However, GIDC refused to pay compensation on this deposit, as the original Deed of Lease never mentioned such clause. The parties approached the Supreme Court, who intervene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. SCHEDULE I (See Section 7) ACTIVITIES TO BE TREATED AS SUPPLY EVEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; (b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodelling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to which activities should be treated as supply of 'goods' and which activities to be treated as supply of 'services'. The clause does not define 'supply' but classifies the supply into either 'supply of goods' or 'supply of services'. [Clause (e) of Schedule Il defines "agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" as a Supply of Services]. Further, Sub section (2) of section 7 states that Certain, specified or notified activities shall be treated neither as a supply of goods nor a supply of services. We also find that Sub section (3) of section 7 states that That certain activities would be 'notified as being (a) a supply of goods and not as a supply of services or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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