Classification of supply - supply of goods or supply of services ...

Case Laws GST

January 17, 2022

Classification of supply - supply of goods or supply of services - sale of plots - As per entry 5 of Schedule III of SGST Act, sale of land and, subject to clause(b) of paragraph 5 of Schedule II, Sale of building, is the activity or transaction which shall be treated neither as a supply of goods nor a supply of services. Here it will be important to note that, the sale of building has conditions for the qualification to be covered in clause (b)of paragraph 5 of Schedule II. However, for sale of land, there is no such condition. Thus, land is excluded in entirety and in all circumstances whereas building is includable within the scope of supply only upon meeting certain specific criteria. - AAR

View Source

← Previous Next →

Classification of supply - supply of goods or supply of services ...

Case Laws GST

January 17, 2022

You may also like:

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

Levy of GST - sale of plot of land - farmer having a vacant land outside the municipal area of town - The transaction/activity of the appellant is not covered under...

Classification of Supply - transfer (sale) of ongoing business / unit - supply of goods or supply of services or supply of goods services - The definition of services...

Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or...

Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view...

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of...

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

Quick Updates: