SCHEDULE II - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

{
    "act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
    "act_slug": "delhi-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "198",
        "title": "SCHEDULE II - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES",
        "chapter": null,
        "content": "SCHEDULE II \n[See section 7] \n \n ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR \nSUPPLY OF SERVICES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n1. Transfer \n(a) any transfer of the title in goods is a supply of goods; \n(b) any transfer  of right in goods or of undivided share in goods without \nthe transfer of title thereof, is a supply of services; \n(c) any transfer of title in goods under an agreement which stipulates that \nproperty in goods shall pass at a future date upon payment of full \nconsideration as agreed, is a supply of goods.  \n \n2. Land and Building \n(a) any lease, tenancy, easement, licence to occupy land is a supply of \nservices; \n(b) any lease or letting out of the building including a commercial, \nindustrial or residential complex for business or commerce, either wholly \nor partly, is a supply of services. \n3. Treatment or process \n Any treatment or process which is applied to another person’s goods is a \nsupply of services. \n4. Transfer of business assets \n(a) where goods forming part of the assets of a business are transferred or \ndisposed of by or under the directions of the person carrying on the \nbusiness so as no longer to form part of those assets, whether or not for a \nconsideration, such transfer or disposal is a supply of goods by the \nperson; \n(b) where, by or under the direction of a person carrying on a business, \ngoods held or used for the purposes of the business are put to any private \nuse or are used, or made available to any person for use, for any purpose \nother than a purpose of the business, whether or not for a consideration, \nthe usage or making available of such goods is a supply of services; \n(c) where any person ceases to be a taxable person, any goods forming \npart of the assets of any business carried on by him shall be deemed to be \nsupplied by him in the course or furtherance of his business immediately \nbefore he ceases to be a taxable person, unless— \n(i) the business is transferred as a going concern to another person; or \n(ii) the business is carried on by a personal representative who is deemed \nto be a taxable person. \n5. Supply of services \nThe following shall be treated as supply of service, namely:-- \n \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n20 of 1972 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n(a) renting of immovable property; \n(b) construction of a complex, building, civil structure or a part thereof, \nincluding a complex or building intended for sale to a buyer, wholly or \npartly, except where the entire consideration has been received after \nissuance of completion certificate, where required, by the competent \nauthority or after its first occupation, whichever is earlier. \n \n \nExplanation.––For the purposes of this clause–– \n(1) the expression \"competent authority\" means the Government or any \nauthority authorised to issue completion certificate under any law for the \ntime being in force and in case of non-requirement of such certificate \nfrom such authority, from any of the following, namely:– \n(i) an architect registered with the Council of Architecture constituted \nunder the Architects Act, 1972; or \n(ii) a chartered engineer registered with the Institution of Engineers \n(India); or \n(iii) a licensed surveyor of the respective local body of the city or town or \nvillage or development or planning authority; \n \n \n(2) the expression \"construction\" includes additions, alterations, \nreplacements or remodeling of any existing civil structure; \n(c) temporary transfer or permitting the use or enjoyment of any \nintellectual property right; \n(d)development, design, programming, customisation, adaptation, \nupgradation, enhancement, implementation of information technology \nsoftware; \n(e)agreeing to the obligation to refrain from an act, or to tolerate an act or \na situation, or to do an act; and \n(f) transfer of the right to use any goods for any purpose (whether or not \nfor a specified period) for cash, deferred payment or other valuable \nconsideration. \n \n6. Composite supply \nThe following composite supplies shall be treated as a supply of services, \nnamely:— \n(a) works contract as defined in clause (119) of section 2; and \n(b) supply, by way of or as part of any service or in any other manner \nwhatsoever, of goods, being food or any other article for human \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nconsumption or any drink (other than alcoholic liquor for human \nconsumption), where such supply or service is for cash, deferred payment \nor other valuable consideration. \n \n \n7. Supply of Goods \nThe following shall be treated as supply of goods, namely:--  \nSupply of goods by any unincorporated association or body of persons to \na member thereof for cash, deferred payment or other valuable \nconsideration.  \n   \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n  \n                                                                                                 sd \n(P.S.Rajawat) \nAddl. Secretary (Law, Justice & L.A",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1970
    },
    "prev_section": "197",
    "next_section": "199"
}