Scope of Supply under Section 7 of the CGST Act, 2017

Leave a Comment / Business Law / By

Table of Contents

I. Introduction

The Goods and Services Tax (GST) regime, introduced in India on July 1, 2017 1, represents a paradigm shift in the country’s indirect taxation system. Central to this regime is the concept of “supply,” which serves as the single taxable event, replacing a multitude of previous taxable events such as manufacture, sale, or the provision of service.3 This move towards ‘supply’ as the cornerstone aligns with the fundamental restructuring of indirect taxation towards a destination-based consumption tax model, departing from the earlier origin-based systems.1 Section 7 of the Central Goods and Services Tax (CGST) Act, 2017 7, is the pivotal provision that defines the “Scope of Supply,” laying the foundation for determining the applicability of GST.

The definition provided in Section 7 is inclusive, indicated by the term “includes” 3, suggesting a broad legislative intent to cover a wide spectrum of economic activities. This core definition is further refined and complemented by three critical Schedules:

  • Schedule I: Specifies activities treated as supply even if made without consideration (Deemed Supplies).11
  • Schedule II: Classifies certain activities definitively as either a supply of goods or a supply of services.11
  • Schedule III: Lists activities or transactions treated neither as a supply of goods nor as a supply of services (Negative List).11

This structured approach—a broad inclusive definition refined by specific inclusions, classifications, and exclusions—creates a comprehensive framework designed to capture most economic transactions while providing necessary carve-outs.4

This report aims to provide a comprehensive legal and practical analysis of Section 7 of the CGST Act, 2017, and its associated Schedules. It will delve into the statutory provisions, relevant definitions, legislative amendments, interpretations derived from judicial pronouncements and administrative clarifications, and the practical implications for taxpayers and various industries. The analysis seeks to offer a deep understanding of the legal framework governing the scope of supply under GST in India.

II. Analysis of Section 7 – The Foundation of Supply

Section 7 serves as the bedrock for determining what constitutes a taxable event under GST. Its various sub-sections establish the parameters, inclusions, classifications, and exclusions governing the concept of supply.

A. Section 7(1)(a): The Core Definition – Supply for Consideration in Course/Furtherance of Business

Section 7(1)(a) lays down the fundamental requirements for a transaction to qualify as a supply under GST. It states that “supply” includes: “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business”.11

This definition hinges on four essential elements:

  1. All Forms of Supply: The use of “all forms” and illustrative examples like sale, transfer, barter, exchange, license, rental, lease, or disposal indicates the wide ambit of the term.3 It covers virtually any manner in which goods or services can change hands or be provided. It is important to note that transactions like mortgage, hypothecation, charge, or pledge are generally not considered supply under this clause.12
  2. Goods or Services or Both: The supply must involve “goods” or “services” or both. “Goods” are defined under Section 2(52) as every kind of movable property other than money and securities, but including actionable claims, growing crops, grass, etc..2 “Services” are defined under Section 2(102) broadly as anything other than goods, money, and securities, but including activities relating to the use of money or its conversion for consideration.2
  3. Consideration: The supply must be made “for a consideration.” Section 2(31) defines “consideration” broadly to include any payment (monetary or otherwise) made or to be made for the supply, whether by the recipient or any other person.2 It also includes the monetary value of any act or forbearance. Crucially, subsidies given by the Central or State Government are excluded from the definition of consideration.2 A deposit is not considered consideration unless applied as such by the supplier.3 The absence of consideration generally means no supply under Section 7(1)(a), but Schedule I provides specific exceptions.3 This highlights a legislative intent to tax certain transactions based on economic substance or to prevent revenue leakage even without a direct quid pro quo.4
  4. In the Course or Furtherance of Business: The supply must be made “in the course or furtherance of business.” Section 2(17) provides an extensive definition of “business,” including any trade, commerce, manufacture, profession, vocation, adventure, wager, or similar activity, irrespective of pecuniary benefit.2 It also covers activities incidental or ancillary to the main business, activities undertaken regardless of volume, frequency, or regularity, and those related to business commencement or closure.2 This “business test” serves as a primary filter, excluding purely personal transactions.3 For instance, the sale of a personal car or old personal jewellery by an individual is generally not considered a supply as it’s not in the course or furtherance of their business.3 However, the breadth of the ‘business’ definition can create ambiguities, especially for occasional activities or those without a clear profit motive, necessitating careful factual analysis in borderline cases.5

B. Section 7(1)(aa): Supplies between Associations/Clubs and Members

Inserted by the Finance Act, 2021, with retrospective effect from July 1, 2017 11, clause (aa) states that supply includes: “the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration”.5

The Explanation to this clause clarifies that the person (club/association) and its members/constituents are deemed to be separate persons, and this deeming fiction overrides any other law or judicial precedent.11

This amendment, coupled with the simultaneous retrospective omission of Para 7 of Schedule II (which dealt with supplies by unincorporated associations) 22, represents a significant legislative intervention. Its clear purpose was to overcome the ‘doctrine of mutuality’ upheld in pre-GST judgments like State of West Bengal vs. Calcutta Club Limited 36 and definitively establish the taxability of supplies between clubs/associations (whether incorporated or unincorporated) and their members for consideration, right from the inception of GST. This retrospective application, however, raises questions about legal certainty and potential interest liabilities for past periods.36

C. Section 7(1)(b): Import of Services for Consideration

Section 7(1)(b) includes in the scope of supply: “import of services for a consideration whether or not in the course or furtherance of business”.11

The key elements are the import of services (as defined in the IGST Act 39) and the presence of consideration. The critical distinction from Section 7(1)(a) is the absence of the “business test”.11 This means even services imported for personal consumption for a consideration are treated as supply under GST. This provision aims to ensure tax neutrality between domestic and imported services, particularly for personal use, and prevent revenue leakage.14 The liability to pay GST on such imports often falls on the recipient in India under the Reverse Charge Mechanism (RCM) 14, although specific exemptions exist, such as for certain OIDAR services supplied to individuals for non-business use where the non-resident supplier is liable to pay tax.28

D. Section 7(1)(c): Deemed Supply – Activities in Schedule I (Without Consideration)

This clause states that supply includes: “the activities specified in Schedule I, made or agreed to be made without a consideration”.11 It brings certain transactions into the GST net even if no consideration flows, based on underlying economic realities or to prevent tax avoidance. A detailed analysis is provided in Section III below.

E. Section 7(1A): Mandatory Classification via Schedule II

Inserted retrospectively from July 1, 2017, by the CGST (Amendment) Act, 2018 8, Section 7(1A) mandates: “where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II”.11

This sub-section, along with the deletion of the original Section 7(1)(d) 11, was a crucial corrective amendment. It clarified the hierarchical relationship: an activity must first qualify as a ‘supply’ under Section 7(1) before Schedule II is referred to for its classification as either goods or services.19 Schedule II, therefore, does not define supply but merely classifies it. This resolved significant ambiguity present in the original Act.19 Detailed analysis of Schedule II follows in Section IV.

F. Section 7(2): The Negative List – Exclusions from Supply

Section 7(2) carves out specific activities from the scope of supply, giving it overriding effect over Section 7(1) via the “Notwithstanding anything contained in sub-section (1)” clause.9 It states that the following shall be treated neither as a supply of goods nor a supply of services:

  1. (a) Activities or transactions specified in Schedule III; 4 (Detailed analysis in Section V).
  2. (b) Such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council. 2

This “negative list” mechanism reflects policy decisions to keep certain essential, sovereign, or constitutionally mandated activities outside the GST net.48 Schedule III provides statutory exclusions, while Section 7(2)(b) allows the government flexibility to notify exclusions for specific public authority functions. For example, Notification No. 14/2017-Central Tax (Rate) notifies that services by way of functions entrusted to a Panchayat under Article 243G or a Municipality under Article 243W of the Constitution are treated as neither supply of goods nor services.9

G. Section 7(3): Power to Notify Classification

Subject to the provisions of sub-sections (1), (1A), and (2), Section 7(3) empowers the Government, on the Council’s recommendations, to specify by notification, transactions that are to be treated exclusively as:

(a) a supply of goods and not as a supply of services; or

(b) a supply of services and not as a supply of goods. 5

This provides residual power to classify transactions, potentially overriding Schedule II if needed for policy reasons or clarity. However, this power appears largely unexercised, suggesting Schedule II generally provides sufficient guidance.9

III. Schedule I – Supplies Deemed Without Consideration

Schedule I, read with Section 7(1)(c), deems certain activities as supply even if made without consideration. This addresses scenarios where the absence of consideration might otherwise lead to tax avoidance or undue benefit.

  1. Para 1: Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
  • Analysis: This covers the permanent transfer (like donation, gifting to non-related parties) or disposal (discarding, destroying) of assets used for business, but only if Input Tax Credit (ITC) was claimed on those assets.3 Temporary transfers are not covered. “Business assets” are not explicitly defined but generally include assets used in the course of business, including capital goods.33
  • Rationale: The core principle is to reverse the tax benefit (ITC) obtained when the asset leaves the business permanently without a corresponding taxable output supply.58 If ITC was never availed (e.g., blocked credit on motor vehicles, assets acquired pre-GST without CENVAT transition), this deeming provision does not apply.33
  • Example: Donating old laptops (on which ITC was claimed) to a charity is a deemed supply under Schedule I. Donating a company car (on which ITC is typically blocked under Section 17(5)) is not a deemed supply under this para, even if permanent.33
  • Valuation: The value for calculating GST liability in such cases is often linked to ITC rules (e.g., Rule 44(6) regarding ITC attributable to remaining useful life) or market value if applicable.20
  1. Para 2: Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business.
  • Analysis: This deems supplies between related parties or distinct establishments of the same legal entity (with different GSTINs) as supply, even without consideration, provided it’s a business transaction.21
  • “Related persons” are defined in the Explanation to Section 15 (e.g., officers/directors, partners, employer-employee, family members, entities with control).2
  • “Distinct persons” refers to establishments of a person with separate GST registrations, whether in the same state or different states/countries (Section 25(4) & 25(5)).21
  • Proviso (Employer-Employee Gifts): Gifts from an employer to an employee up to ₹50,000 in value per financial year are not treated as supply.3 The term ‘gift’ itself is not defined in GST law, implying its common understanding (voluntary, without consideration).33 Amounts exceeding ₹50,000 may be taxable. This needs careful distinction from contractual perquisites, which fall under Schedule III Para 1 (employee services) and are not supply.33 This distinction remains a practical challenge.
  • Rationale: This provision prevents tax avoidance through non-arm’s length transactions between related entities. By deeming these supplies, the law ensures they are valued appropriately (often using Rule 28) and taxed.28
  • Examples: Inter-state stock transfers between branches 25, provision of management services by a Head Office (HO) to branches (cross-charge) 28, free samples provided to related distributors.
  1. Para 3: Supply of goods – (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
  • Analysis: This covers the supply of goods (not services) between a principal and agent without consideration in specific circumstances.3 “Agent” is defined broadly in Section 2(5).2
  • Crucial Condition (CBIC Circular 57/31/2018-GST): The determining factor is whether the agent issues the invoice for the further supply of goods (in case of Para 3(a)) or receives the invoice for goods in their own name (in case of Para 3(b)).28 If the agent invoices in their own name, the initial supply between principal and agent falls under Schedule I. If the agent invoices in the principal’s name, it does not.70
  • Rationale: To tax the supply leg involving the agent when the agent effectively steps into the shoes of the principal for the transaction, as indicated by their control over invoicing.
  • Examples: A consignment agent selling goods and issuing invoices in their own name receives goods from the principal; this receipt is a deemed supply under Sch I. A commission agent merely facilitating a sale where the principal invoices the final buyer directly is not covered under Sch I Para 3.28 Del Credere Agents (DCAs) are analyzed based on whether they issue invoices in their own name.28
  1. Para 4: Import of services by a person from a related person or from any of his other establishments outside India, in the course or furtherance of business.
  • Analysis: This deems the import of services as supply even without consideration, provided it meets three conditions: (i) the import is from a related person (as per Sec 15 Explanation) or another establishment of the same person located abroad, (ii) it is received by a “person” in India (amended from “taxable person” 21), and (iii) it is in the course or furtherance of business.3
  • Rationale: This ensures that services consumed in India for business purposes, received from related foreign entities (potentially without charge or at non-market value), are brought into the tax net.72 It complements Section 7(1)(b) which covers imports with consideration (business test not needed) and Para 2 of Schedule I which covers domestic related party supplies.
  • Comparison with Sec 7(1)(b): Section 7(1)(b) requires consideration but no business test. Schedule I Para 4 requires a business test and related party/own establishment source, but no consideration.33
  • Examples: A foreign parent company providing IT support or management advice to its Indian subsidiary free of charge.28
  • Valuation: Rule 28 applies. Notably, Circular No. 210/4/2024-GST clarifies that if the recipient is eligible for full ITC, the value of such imported services from a related person can be deemed Nil, even if not invoiced.72

IV. Schedule II – Classifying Supply: Goods vs. Services

Schedule II, operationalized by Section 7(1A), provides definitive classification for certain activities/transactions, resolving potential ambiguities about whether they constitute a supply of goods or services. This classification is crucial as it dictates the application of rules regarding Time of Supply, Place of Supply, Valuation, and ITC eligibility.20

Table: Schedule II Classification Summary

Para No.Description of Activity/TransactionClassificationRationale/Key DistinctionImpact Area Example
1(a)Transfer of the title in goods 22GoodsTransfer of ownership (essence of sale).Time (Sec 12), Place (Sec 10/11)
1(b)Transfer of right in goods or undivided share without title transfer 22ServicesGranting usage rights, not ownership.Time (Sec 13), Place (Sec 12/13)
1(c)Transfer of title under agreement for future passing of property (e.g., Hire Purchase) 22GoodsSubstance over form; eventual ownership transfer intended.Time (Sec 12), Place (Sec 10/11)
2(a)Lease, tenancy, easement, license to occupy land 22ServicesGranting right to use immovable property.Time (Sec 13), Place (Sec 12)
2(b)Lease/letting of building (commercial, industrial, residential) for business/commerce 22ServicesGranting usage rights for business.Time (Sec 13), Place (Sec 12)
3Treatment or process applied to another person’s goods (Job Work) 22ServicesProviding expertise/labour on goods owned by another.Time (Sec 13), Place (Sec 12)
4(a)Transfer/disposal of business assets (no longer part of assets) 20GoodsAsset itself is supplied/disposed of.Time (Sec 12), Place (Sec 10/11)
4(b)Private use / use for non-business purpose of business assets 19ServicesGranting the use of the asset is the service.Time (Sec 13), Place (Sec 12/13)
4(c)Goods forming part of assets upon ceasing to be taxable person (subject to exceptions) 19GoodsDeemed supply of assets leaving tax net.Time (Sec 12), Place (Sec 10/11)
5(a)Renting of immovable property 22ServicesExplicit classification.Time (Sec 13), Place (Sec 12)
5(b)Construction of complex/building intended for sale (except if consideration received post-completion/occupation) 4ServicesConstruction activity is the service.ITC (Sec 17(5)), Place (Sec 12)
5(c)Temporary transfer/permitting use of Intellectual Property Right (IPR) 22ServicesGranting right to use intangible asset.Time (Sec 13), Place (Sec 12/13)
5(d)Development, design, programming, customization, etc., of IT software 22ServicesProviding expertise/labour for intangible software.Time (Sec 13), Place (Sec 12/13)
5(e)Agreeing to obligation to refrain/tolerate an act/situation, or to do an act 22ServicesSupply of forbearance or performance obligation.Time (Sec 13), Place (Sec 12/13)
5(f)Transfer of right to use any goods for any purpose for consideration 22ServicesExplicit classification (similar to 1(b)).Time (Sec 13), Place (Sec 12/13)
6(a)Works contract (as defined in Sec 2(119) – for immovable property) 22ServicesResolves historical disputes; treats composite contract as service.ITC (Sec 17(5)), Place (Sec 12)
6(b)Supply of food/drink for consumption (restaurant, catering) 15ServicesDominant nature is service, despite goods involvement.Time (Sec 13), Place (Sec 12)
7Supply of goods by unincorporated association/body to member (Omitted retrospectively) 22N/AAddressed by Sec 7(1)(aa).N/A

(Note: Impact Area Examples are illustrative, not exhaustive)

This schedule provides crucial clarity, particularly for transactions that were historically contentious, such as works contracts, software development, and IPR licensing.84 By definitively classifying these as goods or services, Schedule II aims to reduce litigation and ensure consistent application of GST rules across different states and sectors.88

V. Schedule III – Exclusions from the Scope of Supply (Negative List)

Schedule III, read with Section 7(2)(a), lists activities or transactions that are treated as neither a supply of goods nor a supply of services.4 These items are completely outside the GST net. The rationale for inclusion varies, reflecting constitutional limitations, socio-economic policy, and measures to avoid double taxation or taxing non-economic activities.26

Table: Schedule III Exclusion Analysis

Para No.DescriptionScope & ConditionsRationaleKey Amendments/ClarificationsExample
1Services by employee to employer 23In the course of or in relation to employment. Excludes employer-to-employee supplies (except gifts up to ₹50k under Sch I).Avoid taxing wages/salaries directly.Circular 140/10/2020 on Director’s remuneration.47Regular salary payment.
2Services by Court or Tribunal 23Established under any law. Includes District, High, Supreme Courts (Expln 1 24). Excludes Arbitral Tribunal services to business entities.54Sovereign/Judicial function.Bombay HC on Court Receiver.92Court filing fees (as part of court service).
3Functions by MPs, MLAs, Members of Local Bodies, Constitutional Posts, certain Directors in Govt bodies 23Duties performed in that capacity; Director must not be deemed employee.Sovereign/Public functions.–Duties performed by an MLA.
4Services of funeral, burial, crematorium, mortuary, including transport of deceased 23Covers specified final rites services.Essential, sensitive service.–Cremation services.
5Sale of land and (subject to Sch II Para 5(b)) sale of building 23Excludes sale of land (incl. developed land 27) and completed buildings (consideration post-completion/occupation).Immovable property traditionally outside indirect tax; avoids conflict with Stamp Duty.Contrast with Sch II Para 5(b) for under-construction.26 Gujarat HC on leasehold rights.91Sale of a plot of land; Sale of a ready-to-move-in flat.
6Actionable claims, other than specified actionable claims 23Excludes most debts/claims enforceable by law.Generally treated akin to money/securities.Finance Act 2023 Amendment: Replaced “lottery, betting, gambling” with “specified actionable claims” (betting, casinos, gambling, horse racing, lottery, online money gaming) w.e.f 01.10.2023.24Unsecured debts, right to recover damages (excluding specified claims).
7Supply of goods from NTT to another NTT without goods entering India (Merchant Trading) 23Goods move between two foreign locations.No nexus with Indian consumption territory.Inserted by Amend. Act 2018; made retrospective (01.07.2017) by Finance Act 2023.24Goods shipped from China directly to USA.
8(a)Supply of warehoused goods before clearance for home consumption 23Goods stored in customs bonded warehouse sold before import clearance. Expln 2 defines warehoused goods.24Avoid double taxation (GST on supply + IGST on import).Inserted by Amend. Act 2018; made retrospective (01.07.2017) by Finance Act 2023.24 Treated as exempt supply for Sec 17(3).98Sale of imported goods lying in a bonded warehouse.
8(b)Supply by endorsement of documents of title after dispatch from origin port, before clearance (High Sea Sales) 23Sale occurs while goods are in transit to India, before customs clearance.Avoid double taxation.Inserted by Amend. Act 2018; made retrospective (01.07.2017) by Finance Act 2023.24Original importer sells goods mid-sea to another Indian buyer.
9, 10Co-insurance premium apportionment; Reinsurance commission 23Specific insurance/reinsurance transactions.Policy decision for insurance sector.Inserted later. 24–

(Note: NTT = Non-Taxable Territory)

The amendments to Schedule III, especially the retrospective effect given to Paras 7 & 8 and the changes to Para 6 regarding actionable claims 90, demonstrate the law’s evolution to address practical trade scenarios, judicial outcomes, and emerging industries like online gaming, aiming for greater clarity and ensuring intended tax outcomes.

VI. Essential Definitions and Interplay with Core GST Provisions

The interpretation and application of Section 7 and its Schedules are critically dependent on various definitions provided in Section 2 of the CGST Act and the interplay with other core GST provisions. Misunderstanding the scope of supply can lead to cascading errors in compliance.

A. Key Definitions (Section 2)

Understanding the following definitions is fundamental:

  • “Goods” (Sec 2(52)): Movable property (excluding money/securities), includes actionable claims, crops, etc..2
  • “Services” (Sec 2(102)): Anything other than goods, money, securities; includes activities related to money conversion.2
  • “Consideration” (Sec 2(31)): Broad definition, monetary or non-monetary, excludes Govt subsidies.2
  • “Business” (Sec 2(17)): Very wide, includes trade, commerce, profession, ancillary activities, regardless of profit motive or frequency.2
  • “Related Persons” (Explanation to Sec 15): Includes officers, partners, employer-employee, family, entities with control.2
  • “Distinct Persons” (Sec 25(4), (5)): Establishments of a person with separate GST registrations.21
  • “Agent” (Sec 2(5)): Person supplying/receiving goods/services on behalf of another (principal).2
  • “Works Contract” (Sec 2(119)): Contract for building, construction, etc., of immovable property involving transfer of property in goods.2
  • “Actionable Claim” (Sec 2(1)): As per Transfer of Property Act, 1882.2
  • “Import of Services” (IGST Act Sec 2(11)): Supplier outside India, recipient in India, place of supply in India.39

B. Interplay with Other GST Provisions

Section 7 acts as the gateway to the GST system; its determination influences:

  • Levy and Collection (Sec 9): GST is levied on supplies identified under Section 7. The nature of supply (e.g., import of service under 7(1)(b)) or supplier/recipient status can trigger Reverse Charge Mechanism (RCM) under Sec 9(3) or 9(4).15
  • Valuation (Sec 15 & Rules): The value on which GST is levied is determined under Section 15. Specific rules apply based on the nature of supply or relationship between parties identified via Section 7/Schedules (e.g., Rule 28 for related/distinct persons under Sch I Para 2 62; Rule 29 for agent supplies under Sch I Para 3 109).
  • Input Tax Credit (Sec 16-18, Sec 17(5)): ITC availability hinges on supplies being used for business (Sec 16). Schedule III non-supplies generally require ITC reversal if common inputs are used (Sec 17(2)), subject to Sec 17(3) definition of exempt supply.45 Schedule I Para 1 links deemed supply to prior ITC availment.21 Schedule II classification impacts specific ITC blocks under Sec 17(5) (e.g., works contract services for immovable property construction 35).
  • Time of Supply (Sec 12-14): The point of taxation is determined by Sec 12 (for Goods) or Sec 13 (for Services), based on the classification under Sec 7(1A)/Schedule II.8
  • Place of Supply (IGST Act Sec 7-14): Whether CGST+SGST/UTGST or IGST applies depends on whether the supply is intra-state or inter-state, determined by Place of Supply rules (IGST Act Sec 10-11 for Goods, Sec 12-13 for Services), which in turn depend on the classification under Sec 7(1A)/Schedule II.35
  • Registration (Sec 22-25): Registration threshold (Sec 22) is based on aggregate turnover of taxable supplies. Persons making only non-taxable supplies (including Schedule III activities) are generally not liable for registration (Sec 23) 110, unless compulsory registration applies (Sec 24).110

Therefore, an accurate understanding and application of Section 7 is fundamental to overall GST compliance, as errors can have far-reaching consequences across various aspects of the tax system.

VII. Judicial and Administrative Interpretations

The application of Section 7 and its Schedules to diverse and complex business transactions has inevitably led to interpretational challenges, addressed through judicial pronouncements, advance rulings, and administrative clarifications.

A. Landmark Judicial Pronouncements

Courts have played a crucial role in interpreting the scope of supply:

  • Construction & Works Contracts: While pre-GST, cases like Larsen & Toubro 26 established principles for taxing works contracts. Post-GST, courts like the Gujarat High Court in Munjaal Manishbhai Bhat 26 and the Karnataka High Court 26 have examined the applicability of GST (under Sch II Para 5(b)) to under-construction properties, emphasizing that GST applies only if there is an agreement for construction service post-sale, not merely on the sale of an incomplete property “as is where is”.
  • Leasehold Rights: The Gujarat High Court recently ruled that assignment of long-term leasehold rights in industrial land constitutes a transfer of immovable property interest falling under Schedule III (Para 5 – Sale of Land), not a taxable supply of services.91 This aligns with pre-GST principles but may face challenges regarding the explicit scope of “sale of land” in Schedule III.91
  • Mutuality Principle: The Supreme Court’s decision in Calcutta Club 36 held the mutuality principle applicable under earlier tax laws, preventing taxation of club-member transactions. This was legislatively overridden for GST by the retrospective insertion of Section 7(1)(aa).36
  • Court Receiver Services: The Bombay High Court held that services by a Court Receiver, being part of the High Court establishment, fall under Schedule III Para 2 and are not a supply.92

These judgments highlight how courts interpret statutory provisions like Section 7 and the Schedules in light of specific facts, underlying legal principles (like property law), and legislative intent.

B. Key Advance Rulings (AAR/AAAR)

Advance rulings offer guidance on specific taxpayer queries, although they are binding only on the applicant and the jurisdictional officer. They reveal practical application issues:

  • Employee Canteen Services: Rulings have addressed whether recovery of nominal amounts from employees for canteen facilities constitutes a supply under Section 7(1)(a) or Schedule I Para 2. Interpretations have varied, sometimes finding it a taxable supply.68
  • HO-Branch Transactions (Cross-Charge): Rulings have confirmed that support services provided by HO to distinct person branches (e.g., IT, HR, Admin) fall under Schedule I Para 2 and are taxable supplies, requiring valuation.68
  • ITC Eligibility: Rulings often address ITC admissibility linked to the scope of supply, for instance, ITC on construction inputs or specific business expenses.114

AARs demonstrate the complexities in applying general rules to specific business models and often highlight areas needing legislative or administrative clarification.

C. CBIC Circulars, Instructions, Notifications

The Central Board of Indirect Taxes and Customs (CBIC) issues clarifications to ensure uniform application and address ambiguities:

  • Principal-Agent: Circulars 57/31/2018 and 73/47/2018 clarified the crucial ‘invoicing test’ for determining agency under Schedule I Para 3, including for DCAs.28
  • High Sea Sales/Warehoused Goods: Circular 3/1/2018-IGST clarified the point of levy, later codified in Schedule III.90
  • Land Development: Circular 177/09/2022 clarified that sale of developed land remains ‘sale of land’ under Schedule III Para 5.27
  • Director’s Remuneration: Circular 140/10/2020 clarified taxability based on whether remuneration is under ‘contract for service’ (taxable, often RCM) or ‘contract of service’ (employee, under Sch III Para 1).47
  • Import of Services (Related Party): Circular 210/4/2024 clarified valuation, allowing deemed Nil value if full ITC is available to recipient.72
  • Other Clarifications: Numerous circulars address issues like inter-state movement of conveyances 5, tolerance/liquidated damages 44, tenancy rights 42, etc..7

These circulars provide valuable administrative guidance but are not legally binding on taxpayers or appellate forums in the same way as the Act or court judgments.

VIII. Legislative Evolution and Amendments

Section 7 and its Schedules have undergone significant evolution since 2017, reflecting efforts to clarify, correct, and adapt the law.

  • CGST (Amendment) Act, 2018: This was the first major overhaul. Key changes included:
  • Inserting Section 7(1A) and deleting Section 7(1)(d) to clarify Schedule II’s role as purely classificatory, applicable only after a transaction qualifies as supply under Section 7(1).8 This was largely retrospective to 01.07.2017.
  • Inserting Paras 7 and 8 in Schedule III (effective 01.02.2019 initially) to exclude merchant trading, high sea sales, and supply of warehoused goods before clearance, addressing trade concerns and potential double taxation.24
  • Minor amendments like changing “taxable person” to “person” in Schedule I Para 4.21
  • Finance Act, 2021: This Act primarily targeted the mutuality principle:
  • Inserting Section 7(1)(aa) retrospectively (01.07.2017) to deem supplies between associations/clubs and members as taxable.10
  • Omitting Para 7 of Schedule II retrospectively, which specifically dealt with unincorporated bodies.22
  • Finance Act, 2023: This Act brought significant changes, particularly to Schedule III:
  • Amending Schedule III Para 6 (effective 01.10.2023) to exclude actionable claims other than specified actionable claims (defined in new Sec 2(102A) to include betting, casinos, gambling, horse racing, lottery, and online money gaming).24 This aimed to explicitly tax online gaming and related activities on full face value.102
  • Making the insertion of Schedule III Paras 7 and 8 retrospective to 01.07.2017, settling past disputes regarding their applicability, but with a clause preventing refunds if tax was already paid on these transactions between 01.07.2017 and 31.01.2019.24

This legislative history shows a dynamic response to ambiguities, court rulings, and industry practices. However, the use of retrospective amendments, while potentially providing clarity, impacts legal certainty and raises fairness concerns for taxpayers who acted based on the law as it existed previously.36

IX. Practical Application, Ambiguities, and Sectoral Focus

Applying the scope of supply provisions in practice involves navigating complexities and potential ambiguities, particularly in specific industries.

A. Practical Examples and Complex Scenarios

  • Bundled Supplies: Determining whether a supply is composite (naturally bundled, principal supply dictates rate) or mixed (not naturally bundled, highest rate applies) under Section 8 requires careful analysis of the components and business practice.15
  • Promotional Schemes: Schemes like “Buy One Get One Free” or free samples need analysis under Section 7(1)(a) (is there consideration?) and Schedule I (e.g., Para 1 if business asset with ITC, Para 2 if to related person).5 ITC implications also arise.111
  • Cross-Charges: Services provided between distinct persons (HO and branches) without explicit charge are deemed supplies under Schedule I Para 2, requiring valuation (Rule 28) and invoicing.28

B. Common Ambiguities and Disputes

Despite clarifications, several areas remain prone to disputes 44:

  • Business Test: Applying the broad definition of “business” to occasional or non-profit activities.5
  • Consideration: Identifying non-monetary consideration or payments by third parties.
  • Related Party Valuation: Determining Open Market Value (OMV) or applying alternatives under Rule 28, especially for unique services or when OMV is unavailable.62
  • Gifts vs. Perquisites: Distinguishing between employer gifts (Sch I Para 2 proviso) and contractual perquisites (Sch III Para 1).33
  • Classification: Disputes over goods vs. services classification despite Schedule II, especially for new technology or complex contracts.123
  • Tolerance/Refrain (Sch II Para 5(e)): Applicability of GST on liquidated damages, forfeiture, penalties remains contentious despite Circular 178/10/2022.42
  • Schedule III Scope: Interpretation of terms like ‘sale of land’ (e.g., long-term leases, development rights 26) or ’employee’ services.

C. Sectoral Implications

The scope of supply rules have unique impacts on different sectors:

  • Real Estate: The distinction between under-construction (service under Sch II Para 5(b) 22) and completed properties (non-supply under Sch III Para 5 23) is critical. GST applies to construction services, not the property itself.26 Issues include valuation (inclusion of land value deduction), applicability to developed plots 49, works contracts 85, JDAs, TDRs, and specific rates for affordable housing.79
  • E-commerce: Defining the ‘supplier’ (ECO vs. underlying seller), applicability of Tax Collection at Source (TCS under Sec 52) 96, place of supply rules for digital goods/services, and specific rules for Online Information Database Access or Retrieval (OIDAR) services are key considerations.39 Supplies via ECO by composition dealers also have specific rules.96
  • Financial Services: Major challenge involves distinguishing taxable fee-based services from exempt interest-based services (Sch III Para 9(a) 45). This leads to significant complexities in ITC apportionment under Section 17(2) and Rule 38.59
  • Works Contracts: Classified as service under Sch II Para 6(a).22 This simplifies tax treatment compared to pre-GST but involves specific valuation rules and ITC restrictions under Section 17(5)(c) and (d) for construction of immovable property.84

These sector-specific challenges underscore that a nuanced understanding, beyond the general principles of Section 7, is required for accurate compliance.

X. Conclusion

Section 7 of the CGST Act, 2017, along with Schedules I, II, and III, establishes a comprehensive, albeit complex, framework defining the scope of supply under GST. It replaces multiple previous taxable events with a single, broad concept, pivotal to the functioning of the entire GST regime. The core definition in Section 7(1)(a) relies on the presence of supply forms, goods/services, consideration, and a business nexus. Exceptions and inclusions are strategically built in: Section 7(1)(b) taxes import of services without a business test, Section 7(1)(c) read with Schedule I deems certain non-consideration transactions as supply (addressing related party dealings, asset transfers post-ITC, specific agency models, and intra-entity imports), Section 7(1A) mandates classification via Schedule II, and Section 7(2) read with Schedule III provides a negative list excluding specific activities like employee services, court functions, sale of land/completed buildings, and certain international transactions.

Legislative amendments have played a crucial role in refining this framework, clarifying ambiguities (like the role of Schedule II via Sec 7(1A)), responding to judicial interpretations (like the mutuality principle via Sec 7(1)(aa)), and addressing emerging issues (like online gaming via Sch III Para 6 amendment, and high sea sales/warehoused goods via Sch III Paras 7 & 8).

Despite these efforts, ambiguities persist, particularly in applying the broad “business” definition, valuing related party transactions, distinguishing gifts from perquisites, classifying novel supplies, and interpreting the scope of exclusions in Schedule III. These ambiguities often lead to disputes and litigation, necessitating careful analysis of specific facts, contractual terms, and ongoing developments in case law and administrative clarifications.

For taxpayers, navigating the scope of supply requires:

  1. Thorough Analysis: Evaluating each transaction against the criteria of Section 7 and the specific provisions of Schedules I, II, and III.
  2. Accurate Classification: Correctly classifying supplies as goods or services using Schedule II, understanding its impact on Time, Place, Value, and ITC rules.
  3. Robust Documentation: Maintaining clear contracts and invoices supporting the nature, valuation, and classification of supplies, especially for related party transactions, composite supplies, and promotional schemes.
  4. Staying Updated: Continuously monitoring legislative amendments, CBIC circulars, notifications, and relevant judicial pronouncements and advance rulings.
  5. Seeking Clarity: Utilizing the Advance Ruling mechanism for novel or complex transactions where significant ambiguity exists.115
  6. Proactive Compliance: Implementing strong internal controls and seeking expert advice to ensure accurate determination of supply scope and minimize potential disputes.123

Understanding the intricate details of Section 7 and its associated Schedules is paramount for ensuring compliance, optimizing tax positions, and effectively managing risks within the Indian GST framework.

Works cited

  1. BACKGROUND CHALLENGES & SOLUTION A UNIQUE MODEL THE JOURNEY TILL 1st JULY, 2017 GST COUNCIL, accessed on April 28, 2025, https://gstdelhizone.gov.in/files/BookGST5years.pdf
  2. As on 30.09.2020 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE – CBIC-GST, accessed on April 28, 2025, https://cbic-gst.gov.in/pdf/CGST-Act-Updated-30092020.pdf
  3. Analysis of Supply under GST Law, accessed on April 28, 2025, https://taxindiaupdates.in/analysis-of-supply-under-gst-law/
  4. Scope of Supply under GST: Analyzing Section 7 & Schedules-I, II, III – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/scope-supply-gst-analyzing-section-7-schedules-i-ii-iii.html
  5. Section 7 – Scope of supply under GST, accessed on April 28, 2025, https://gstgyaan.com/section-7-scope-of-supply-under-gst
  6. GST and E-Commerce – Scholarship Repository, accessed on April 28, 2025, https://repository.nls.ac.in/cgi/viewcontent.cgi?article=1251&context=nlsir
  7. Central Goods and Services Tax Act, 2017 – India Code, accessed on April 28, 2025, https://www.indiacode.nic.in/handle/123456789/15689
  8. Central Goods and Services Tax Act, 2017 – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/documents/Central_Goods_and_Services_Tax_Act__2017_28-September-2022.html
  9. The Meaning and Scope of Supply – Section 7 – GST Ready Reckoner, accessed on April 28, 2025, https://www.taxmanagementindia.com/visitor/detail_manual.asp?ID=1719
  10. Section 7 – Scope of supply. – Central Goods And Services Tax Act 2017, accessed on April 28, 2025, https://www.taxmanagementindia.com/visitor/detail_act.asp?ID=23904
  11. Section 7. – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter3/section7_v1.00.html
  12. Brief Analysis of Section 7 (1) (A) of CGST Act 2017 – Scope of Supply – Taxguru – Scribd, accessed on April 28, 2025, https://www.scribd.com/document/699502749/Brief-Analysis-of-Section-7-1-a-of-CGST-Act-2017-Scope-of-Supply-taxguru-in
  13. In the Course or Furtherance of Business-Pre GST vs. Post GST – Articles – Manupatra, accessed on April 28, 2025, https://articles.manupatra.com/article-details/In-the-Course-or-Furtherance-of-Business-Pre-GST-vs-Post-GST
  14. Scope and Type of Supplies under GST | Taxmann, accessed on April 28, 2025, https://www.taxmann.com/post/blog/scope-and-type-of-supplies-under-gst
  15. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Sec 7-Scope of supply, accessed on April 28, 2025, https://www.uttarakhandaudit.uk.gov.in/files/GSTNewAct/ilovepdf_merged_(2).pdf
  16. Section 7 : Scope of supply – CGST ACT, accessed on April 28, 2025, https://www.cggst.com/wp-content/uploads/2018/09/section-7-1.pdf
  17. The Taxable event in GST – “Supply”, accessed on April 28, 2025, https://idtc-icai.s3.amazonaws.com/download/knowledgeShare18-19/Taxable-event-in-GST-Supply.pdf
  18. Scope of supply : section 7 of the CGST Act (updated till on July 2024) – consultease.com, accessed on April 28, 2025, https://consultease.com/scope-of-supply-section-7-of-cgst-act/
  19. Section 7 of CGST Act 2017 -Scope of supply – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/section-7-cgst-act-2017-scope-supply.html
  20. GST on Sale/transfer/disposal of Capital Goods – A new pandora box under GST! – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/gst-sale-transfer-disposal-capital-goods.html
  21. Schedule I – Tax Information – CBIC, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content-page/explore-act/1000734/1000001
  22. Schedule II – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content-page/explore-act/1000735/1000001
  23. Schedule III – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content-page/explore-act/1000736/1000001
  24. SCHEDULE III – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter21/scheduleiii_v1.00.html
  25. E-Text Unit 2: Concept of Supply | PDF | Value Added Tax | Lease – Scribd, accessed on April 28, 2025, https://www.scribd.com/document/456069870/e-Text-Week2-docx
  26. GST on Immovable Property Sale Without Construction Service: Taxable or Not? – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/gst-immovable-property-sale-construction-service-taxable-not.html
  27. Section 7(1) of CGST Act – Supply by way of Transfer: Analysis & Case Laws – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/section-71-cgst-act-supply-way-transfer-analysis-case-laws.html
  28. Section 7 of CGST Act, 2017:- Scope of Supply – Detailed Analysis, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/section-7-cgst-act-2017-scope-supply-detailed-analysis.html
  29. Brief Analysis of Section 7(1)(a) of CGST Act 2017- Scope of Supply – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/analysis-section-71a-cgst-act-2017.html
  30. Section 2 – CGST ACT – CGGST, accessed on April 28, 2025, https://www.cggst.com/wp-content/uploads/2020/06/section-2.pdf
  31. Definitions Under Section 2 of CGST Act, 2017- Detailed Analysis – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/definitions-section-2-cgst-act-2017-detailed-analysis.html
  32. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017 An Act to make a provision for levy and collection of tax on intra-S – PRS India, accessed on April 28, 2025, https://prsindia.org/files/bills_acts/acts_parliament/2017/the-central-goods-and-services-tax-act,-2017.pdf
  33. SCHEDULE I – DEEMED SUPPLY WITHOUT CONSIDERATION | GST Gyaan, accessed on April 28, 2025, https://gstgyaan.com/schedule-i-deemed-supply-without-consideration
  34. GST Series–Part 2 Supply-Section 7 of CGST Act 2017 – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/supply-section-7-cgst-act-2017.html
  35. Definition of Supply under GST: Scope explained – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/supply-under-gst-scope
  36. Retrospective levy of GST on societies, clubs, an association of persons – APMH, accessed on April 28, 2025, https://apmhconsulting.com/blogs/retrospective-levy-of-gst-on-societies-clubs-an-association-of-persons
  37. Section 7(1)(aa) amendment in CGST Act is valid and GST applicable on services provided by an Association, accessed on April 28, 2025, https://sabkagst.com/section-71aa-amendment-in-cgst-act-is-valid-and-gst-applicable-on-services-provided-by-an-association/
  38. EY Tax Alert, accessed on April 28, 2025, https://www.ey.com/content/dam/ey-unified-site/ey-com/en-in/alerts-hub/2025/04/provisions-under-gst-deeming-transactions-between-association-and-its-members.pdf
  39. Section 2 – Tax Information, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_IGST_Act/active/chapteri/section2_v1.00.html
  40. THE INTEGRATED GOODS AND SERVICE TAX ACT, 2017, accessed on April 28, 2025, https://cag.gov.in/uploads/media/23-IGST-other-than-POS-Akashy-JAin-20211013111740.pdf
  41. Job Work Vis-à-vis manufacture under GST Supply of GOODS or Supply of Service – TaxO, accessed on April 28, 2025, https://taxo.online/latest-articles/job-work-vis-a-vis-manufacture-under-gst-supply-of-goods-or-supply-of-service/
  42. SCHEDULE II – ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES | GST Gyaan, accessed on April 28, 2025, https://gstgyaan.com/schedule-ii-activities-or-transactions-to-be-treated-as-supply-of-goods-or-services
  43. Activities or Transactions Goods and Services Tax – GST – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=119514
  44. Ambit of tolerance and refrain under GST – cloudfront.net, accessed on April 28, 2025, https://d23z1tp9il9etb.cloudfront.net/download/pdf23/Ambit%20of%20Tolerance%20and%20Refrain%20under%20GST.pdf
  45. Liability to Register under GST – KL Aggarwal Associates, accessed on April 28, 2025, https://www.klaggarwal.com/others/indirect-tax/liability-register-gst/
  46. Meaning of “supply” in CGST Act, 2017 – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/meaning-supply-cgst-act-2017.html
  47. SCHEDULE III – ACTIVITIES OR TRANSACTIONS TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES | GST Gyaan, accessed on April 28, 2025, https://gstgyaan.com/schedule-iii-activities-or-transactions-treated-neither-as-a-supply-of-goods-nor-a-supply-of-services
  48. Negative list under GST | PPT – SlideShare, accessed on April 28, 2025, https://www.slideshare.net/slideshow/negative-list-under-gst/250391768
  49. Activities or Transaction Excluded from Supply – Para 5 of Schedule III Read with Section 7(2) – GST Ready Reckoner – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/visitor/detail_manual.asp?ID=5724
  50. Items not Covered under GST – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/items-not-covered-under-gst
  51. Government Services – GST Council, accessed on April 28, 2025, https://www.gstcouncil.gov.in/sites/default/files/2024-02/faq-government-services.pdf
  52. chandigarh authority for adavance ruling – goods & services tax – cr building, plot no. 19, sector 17-c – GST Council, accessed on April 28, 2025, https://gstcouncil.gov.in/sites/default/files/AAR/aar_chd_2021_01_ess-ess.pdf
  53. Analysis of Non-taxable Supply, Non-GST Supply, Exempted Supply, Nil-Rated Supply and Zero-Rated Supply under GST – APMH, accessed on April 28, 2025, https://apmhconsulting.com/rddownload/zt-85-448997c6-93e7-48de-bdcb-b8e5d3120193
  54. Nuances of Schedule III transactions of CGST Act which not treated …, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/nuances-of-schedule-iii-transactions-of-cgst-act-which-not-treated-supply.html
  55. ICAI-GST – cloudfront.net, accessed on April 28, 2025, https://d23z1tp9il9etb.cloudfront.net/download/July_%20Newsletter%20GST%20final.pdf
  56. rajasthan appellate authority for – advance ruling – GST Council, accessed on April 28, 2025, https://www.gstcouncil.gov.in/sites/default/files/2024-10/lakhlan_n_qureshi_aaar_order.pdf
  57. The Central Goods and Services Tax Act, 2017 – Indian Kanoon, accessed on April 28, 2025, https://indiankanoon.org/doc/95399496/
  58. Sale of Capital Goods under GST – Vitiyagyan, accessed on April 28, 2025, https://vitiyagyan.icai.org/wp-content/uploads/2021/08/pdff.pdf
  59. Input Tax Credit (ITC) under GST Explained – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/gst-input-tax-credit
  60. intra-company transactions under gst – BCAJ | Bombay Chartered Accountant Journal, accessed on April 28, 2025, https://bcajonline.org/journal/intra-company-transactions-under-gst/
  61. Levy and Collection of Tax – cloudfront.net, accessed on April 28, 2025, https://d23z1tp9il9etb.cloudfront.net/download/pdf22/study_material/3-Revised%20GST%20%20BGM%20Chapter%203.pdf
  62. Distinct Person under GST – Importance, Taxability – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/distinct-person-gst
  63. Purposes of Schedule 3 of CGST Act Services – Pice, accessed on April 28, 2025, https://piceapp.com/blogs/schedule-3-of-cgst-act/
  64. GST on Employee Transactions, accessed on April 28, 2025, http://idtc-icai.s3.amazonaws.com/download/knowledgeShare18-19/Article-on-GST-Employee-Transactions.pdf
  65. GST implications on Employer – Employee transactions – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/gst-implications-employer-employee-transactions.html
  66. [Analysis] Input Service Distributor (ISD) vs Cross Charge – Mechanism | Post Amendment by Finance Act, 2024 – Taxmann, accessed on April 28, 2025, https://www.taxmann.com/post/blog/analysis-input-service-distributor-isd-vs-cross-charge
  67. GST on Related Party Transactions: A Comprehensive Analysis – Economic Laws Practice, accessed on April 28, 2025, https://elplaw.in/wp-content/uploads/2024/10/GST-on-Related-Party-Transactions-A-Comprehensive-Analysis.pdf
  68. Advance rulings | Scope of Supply | Section 7 | CGST Act, 2017 – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/advance-rulings-scope-supply-section-7-cgst-act-2017.html
  69. Clarifications on Principal-Agent Relationship: Key Insights from Circular No. 73/47/2018-GST – Plasament, accessed on April 28, 2025, https://plasament.com/blogDetails/regulatory-compliance-financial-transactions/333
  70. GST on transactions between Principal and his Agent for supply of goods, accessed on April 28, 2025, https://www.ca-sunilkumar.com/gst-on-transactions-between-principal-and-his-agent-for-supply-of-goods/
  71. Circular No. 73/47/2018-GST – Department of Taxes, Nagaland, accessed on April 28, 2025, http://nagalandtax.nic.in/docs/GST/Circular/CBIC%20Circular-73_on%20scope%20of%20principal%20&%20agent%20relationship-reg.pdf
  72. Circular No.210/4/2024-GST F. No. CBIC- 20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central, accessed on April 28, 2025, https://gst.kar.nic.in/Documents/General/Circular210428624.pdf
  73. E-Handbook on Classification under GST, accessed on April 28, 2025, https://idtc-icai.s3.amazonaws.com/download/pdf18/Classification_under_Goods_And_Services_Act.pdf
  74. Time, Place and Value of Supply in GST – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/time-place-and-value-of-supply-in-gst
  75. Schedule II-Activities to be treated as Supply of Goods or Services – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/schedule-ii-activities-treated-supply-goods-services.html
  76. Schedule II Of The GST Act // Pice, accessed on April 28, 2025, https://piceapp.com/blogs/schedule-2-of-the-gst-act/
  77. GST FLYERS, accessed on April 28, 2025, https://gst.kar.nic.in/latestupdates/compltn-51-gst-fliers.pdf
  78. GST ON OFFICE Goods and Services Tax – GST – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=119366
  79. GST on Construction Services and Materials: Applicability, GST Rate and HSN Code, accessed on April 28, 2025, https://cleartax.in/s/gst-on-construction
  80. GST on Construction: Compliance and Taxation Guide – TaxBuddy.com, accessed on April 28, 2025, https://www.taxbuddy.com/blog/gst-on-construction
  81. GST On Real Estate Sector: An Analysis – CAclubindia, accessed on April 28, 2025, https://www.caclubindia.com/articles/gst-on-real-estate-sector-52580.asp
  82. authority for advance ruling, tamil nadu room no.206, 2nd floor, papjm building, – no.1. greams road, chennai – 600 006. – GST & Central Excise Tamil Nadu & Puducherry Zone, accessed on April 28, 2025, https://gstchennai.gov.in/images/pdf/advance-ruling-under-gst/24_AAR_2023_0001.pdf
  83. GOODS AND SERVICE TAX – ANUCDE, accessed on April 28, 2025, http://anucde.info/sem4/UG/B.Com/406%20BCO%2021.pdf
  84. gst (goods and services tax) – work contracts – GST Council, accessed on April 28, 2025, https://gstcouncil.gov.in/sites/default/files/e-version-gst-flyers/Work%20Contracts%20in%20GST.pdf
  85. How Will GST Impact Works Contract? – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/gst-impact-works-contract
  86. GST Rate Impact Towards Real Estate Sector in India – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/gst-real-estate-sector-affect
  87. Restaurant Service – The Controversial Taxation – Taxmann, accessed on April 28, 2025, https://www.taxmann.com/research/gst-new/top-story/105010000000026490/restaurant-service-the-controversial-taxation-experts-opinion
  88. Activities Clearly Classified As Goods Or Services under GST – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/activities-classified-as-goods-or-services-under-gst
  89. High Sea Sales Under GST With Example – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/high-sea-sales-under-gst
  90. Amendments to Schedule III- Whether prospective or retrospective? – Taxmann, accessed on April 28, 2025, https://www.taxmann.com/research/gst-new/top-story/105010000000016913/amendments-to-schedule-iii-whether-prospective-or-retrospective-experts-opinion
  91. GST liability on the benefits arising out of land: The conundrum continues | India Tax Law, accessed on April 28, 2025, https://tax.cyrilamarchandblogs.com/2025/02/gst-liability-on-the-benefits-arising-out-of-land-the-conundrum-continues/
  92. Schedule III of CGST Act- related to legal services and court/tribunal services – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=11442
  93. No GST on assignment of leasehold rights | Dhruva Advisors, accessed on April 28, 2025, https://www.dhruvaadvisors.com/wp-content/uploads/2025/01/No-GST-on-assignment-of-leasehol-rights.pdf
  94. Actionable Claim Under GST and TPA: Meaning, Types, Examples, accessed on April 28, 2025, https://cleartax.in/s/gst-actionable-claims-tpa
  95. AMENDMENT) BILL, 2024 – Department of Trade and Taxes, accessed on April 28, 2025, https://delhitradetax.delhi.gov.in/sites/default/files/dvat/public-notice/dgst_3rd_amendment_bill_2024_english.pdf
  96. Indirect Tax Laws and Practice, accessed on April 28, 2025, https://icmai.in/upload/Students/Supplementary/2022/Paper_19_JUNE_2024.pdf
  97. The Central Goods and Services Tax (Amendment) Bill, 2023 – PRS India, accessed on April 28, 2025, https://prsindia.org/billtrack/the-central-goods-and-services-tax-amendment-bill-2023
  98. Summary of Latest GST Changes Effective from 1st Oct 2023 – SAG Infotech blog, accessed on April 28, 2025, https://blog.saginfotech.com/gst-changes-effective-1st-oct-2023
  99. Finance Bill 2023 – GST Council, accessed on April 28, 2025, https://www.gstcouncil.gov.in/sites/default/files/gst-knowledge/Finance-Bill-2023.pdf
  100. Changes in GST by Finance Act 2023, accessed on April 28, 2025, https://klickongstworld.com/uploads/SGST/CIRCULAR/1680443660.pdf
  101. Recommendations of 53rd GST Council Meeting – PIB, accessed on April 28, 2025, https://pib.gov.in/PressReleasePage.aspx?PRID=2027982
  102. Goods and Service Tax on Online Skill Gaming: A Constitutional Perspective – Scholarship Repository, accessed on April 28, 2025, https://repository.nls.ac.in/cgi/viewcontent.cgi?article=1459&context=ijlt
  103. India’s New Tax Measures On Online Gaming And Esports: A Potential Catalyst For Investment Claims?, accessed on April 28, 2025, https://esportslegal.news/2023/09/04/indias-new-tax-measures-on-online-gaming-and-esports-a-potential-catalyst-for-investment-claims/
  104. ANALYSIS OF THE GoM REPORT ON ONLINE GAMING & LATEST LEGISLATIVE – Lakshmikumaran & Sridharan, accessed on April 28, 2025, https://www.lakshmisri.com/MediaTypes/Documents/LKS-Report-on-GST-on-online-games-of-skill.pdf
  105. CONCEPT OF SUPPLY CA S. Vignesh – ICAI, accessed on April 28, 2025, https://live.icai.org/bos/vcc-2nd-batch-recorded-lectures/pdf/Chapter%202-%20Concept%20of%20Supply.pdf
  106. MODEL GST LAW – COMMERCIAL TAXES DEPARTMENT, accessed on April 28, 2025, https://www.tgct.gov.in/tgportal/Docs/Model_GST_Law.pdf
  107. All about Reverse Charge Mechanism (RCM) under GST – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/reverse-charge-gst
  108. GOODS AND SERVICES TAX-1 – ANUCDE, accessed on April 28, 2025, http://anucde.info/thirdsem/303CO21.pdf
  109. Central Goods and Services Tax Rules, 2017, accessed on April 28, 2025, https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/documents/Central_Goods_and_Services_Tax_Rules__2017_26-December-2022.html
  110. GST Act(s) and Rule(s) Bare Law, accessed on April 28, 2025, https://idtc-icai.s3-ap-southeast-1.amazonaws.com/download/pdf23/GST-Act(s)-and-Rule(s)-Bare-Law-(20-04-2023).pdf
  111. Section 17(5) of CGST Act – Blocked Credit Under GST – ClearTax, accessed on April 28, 2025, https://cleartax.in/s/section-175-of-cgst-act
  112. Central Goods and Services Tax Act (CGST), 2017 – iPleaders, accessed on April 28, 2025, https://blog.ipleaders.in/central-goods-and-services-tax-act-cgst-2017/
  113. Landmark Judgment on Applicability of GST on immovable property where no construction activity undertaken after Sale, accessed on April 28, 2025, https://www.ahujaandahuja.in/landmark-judgment-gst-immovable-property-no-construction-after-sale/
  114. appellate authority for advance ruling, rajasthan – goods and services tax – GST Council, accessed on April 28, 2025, https://www.gstcouncil.gov.in/sites/default/files/2024-10/federal_mogul_ignition_aaar._12_1.pdf
  115. Authority for Advance Ruling (AAR) | Goods and Services Tax Council, accessed on April 28, 2025, https://gstcouncil.gov.in/authority-for-advance-ruling?page=0
  116. CBIC’s Updated FAQs on GST (English Edition: Dec. 2018), accessed on April 28, 2025, http://epch.in/sites/default/files/policies/gst/Circular%20No.%2017-GST%20Dated%20-%2015th%20Dec%202018.pdf
  117. Central Goods and Services Tax (CGST) Rules, 2017 Part – CBIC-GST, accessed on April 28, 2025, https://cbic-gst.gov.in/pdf/01062021-CGST-Rules-2017-Part-A-Rules.pdf
  118. Circular No. 193/05/2023-GST File No. CBIC-20001/5/2023-GST Government of India Ministry of Finance Department of Revenue Centr – GST Council, accessed on April 28, 2025, https://gstcouncil.gov.in/sites/default/files/2024-06/circular-cgst-193.pdf
  119. All Latest GST Circulars and Orders by CBIC Department – SAG Infotech blog, accessed on April 28, 2025, https://blog.saginfotech.com/gst-circulars-orders
  120. Three personal hearings under GST law Goods and Services Tax – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=119533
  121. CENTRAL BOARD OF EXCISE & CUSTOMS NEW DELHI FREQUENTLY ASKED QUESTIONS (FAQs) GOODS AND SERVICES TAX (GST), accessed on April 28, 2025, https://cbic-gst.gov.in/aces/Documents/faq-on-gst.pdf
  122. RECENT GST CLARIFICATIONS PART 7 – Tax Management India. Com, accessed on April 28, 2025, https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=12883
  123. GST Litigation Challenges and Strategies: Navigating Disputes Effectively – KNAV India, accessed on April 28, 2025, https://in.knavcpa.com/insights/gst-litigation-challenges-and-strategies-navigating-disputes-effectively/
  124. Unraveling GST Litigation in India: Challenges, Scope and Resolutions – TaxGuru, accessed on April 28, 2025, https://taxguru.in/goods-and-service-tax/unraveling-gst-litigation-india-challenges-scope-resolutions.html
  125. (PDF) GST and its Effects on the Real Estate companies – ResearchGate, accessed on April 28, 2025, https://www.researchgate.net/publication/388724116_GST_and_its_Effects_on_the_Real_Estate_companies
  126. Impact of GST on Real Estate Sector in India – SAG Infotech blog, accessed on April 28, 2025, https://blog.saginfotech.com/gst-impact-real-estate-india
  127. (PDF) Impact Of GST Law With Reference To E-Commerce Industry In India – ResearchGate, accessed on April 28, 2025, https://www.researchgate.net/publication/370875862_Impact_Of_GST_Law_With_Reference_To_E-Commerce_Industry_In_India
  128. India – Corporate – Other taxes – PwC Tax Summaries, accessed on April 28, 2025, https://taxsummaries.pwc.com/india/corporate/other-taxes

Related Posts

Leave a Comment

Your email address will not be published. Required fields are marked *