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Classification of Supply- Whether a supply is a supply of goods or a supply of services

Schedule- II to CGST Act, 2017 provides a list of activities and transactions to determine whether it is a supply of Goods or a supply of Services.  Such determination is very much important to select appropriate category while…

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List of Activities excluded from GST in India-Schedule-III of CGST Act 2017

There are certain activities or transactions which are not liable for GST in India. These transactions are kept out of purview of GST. Schedule-III  to CGST Act 2017 or State/UT GST Acts 2017 contains such Activities or transactions which shall…

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