Schedule II – Activities or Transactions to be treated as Supply of Goods or Services

The Schedule II provides activities or transactions to be treated as supply of goods or services. it means it specifies to which supply is considered as supply of or supply of services. This represents in simple way which are as under:

1. Transfer
2. Land & Building
3. Treatment or Process
4. Transfer of Business Assets
5. Supply of Services
6. Composite supply treated as Services.

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Section 7(1A) of CGST Act