Activities Treated as Supply of Goods or Services [Section 7(1A) & Schedule II]
· Chapter
Supply under GST
18 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Clarifications: Tenancy Rights & Para 5(e) of Schedule II
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3
Composite Supply vs Mixed Supply
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4
GST Treatment of Sales Promotion Schemes [Circular 92/11/2019]
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5
Import of Services — Taxability Matrix
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6
Important Circulars and Clarifications on Specific Transactions
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7
Importation of Services without Consideration [Para 4 of Schedule I]
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8
Insurance and Reinsurance — Co-insurance and Re-insurance Tax Treatment
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9
Key definitions — Supplier, Recipient and Person
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10
Mixed Supply [Section 2(74)]
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11
Multiple Supplies Taxed at Individual Rates
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12
Non-Supplies under GST [Schedule III / Section 7(2)]
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13
Principal-Agent Supply without Consideration [Para 3 of Schedule I]
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14
Schedule I — Activities treated as Supply without Consideration
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15
Schedule III — Negative List (Activities not treated as Supply)
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16
Scope of Supply — Section 7 of CGST Act
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17
Scope of the Supply chapter — Sections 7 & 8 and Schedules I, II, III
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18
Supply between Related Persons or Distinct Persons [Para 2 of Schedule I]
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