Schedules

Schedule
I: Activities to be treated as supply even if made without
consideration

► 
Permanent transfer or
disposal of business assets on which ITC has been availed.

► 
Supply between related
persons or between distinct persons specified u/s 25, for business except
that gifts not exceeding Rs.50,000 in value in a FY by an employer to an
employee is not included in ‘supply’.

► 
Supply of goods:

◆   
By a principal to his
agent if the agent undertakes to supply such goods on behalf of the principal

◆   
By an agent to his
principal if the agent undertakes to receive such goods on behalf of the
principal [Circular No. 57/31/2018]

► 
Import of services by
a person from a related person or from his other establishments outside
India, in the course or furtherance of business.

Schedule II: Activities or Transactions to be treated as supply of goods or
services

Supply of goods

Supply of services

► 
Transfer of the title
in goods including transfer under an agreement where property in goods shall
pass upon payment of full consideration.

► 
Goods forming part of
business assets transferred or disposed of by or under the directions of the
person carrying on the business so as no longer to form part of those assets.

► 
Supply of goods by any
unincorporated body to a member for valuable consideration.

► 
Transfer of right in
goods or of undivided share in goods without the transfer of title.

► 
Transfer of the right
to use goods for any purpose (for specified or unspecified period) for
valuable consideration.

► 
Temporary transfer or
permitting the use or enjoyment of any intellectual property right.

► 
Goods forming part of
business assets are put to any private use or are used, or made available to
any person for use, for other than business purpose.

► 
Any treatment or
process which is applied to another person’s goods.

► 
Development, design,
programming, customisation, adaptation, upgradation, enhancement,
implementation of IT software.

► 
Agreeing to the
obligation to refrain from an act, or to tolerate an act or a situation, or
to do an act.

► 
Composite works
contract service.

► 
Composite supply of
food, drink or other article for human use (other than liquor), if supply is
for valuable consideration.

► 
Renting of immovable
property.

► 
Lease, tenancy,
easement, license to occupy land & lease of any type of building for
business or commerce, either wholly or partly.

► 
Construction of a
civil structure including for sale, except where entire consideration has
been received after issue of completion certificate or after first
occupation, whichever is earlier.

Note: If a
person ceases to be a taxable person, goods forming part of business assets
shall be deemed to be supplied by him in the course of business immediately
before cessation, unless the business is transferred as a going concern or is
carried on by a taxable personal representative.

Schedule III: Activities or transactions treated neither as supply of goods
nor services

►   
Services by an
employee to the employer in the course of or in relation to his employment
(refer Circular No 140/10/2020 for clarification about levy of
GST on Director’s remuneration)

►   
Services by any court
or Tribunal established under any law for the time being in force

►   
The functions performed
by the Members of Parliament, State Legislature, Panchayaths, Municipalities
& local authorities

►   
Duties performed by
any person who holds a post in pursuance of the provisions of the
Constitution

►   
Duties performed by
any person as a Chairperson or Member or Director in a body established by
the Government or local authority who is not deemed as an employee

►   
Services of funeral,
burial, crematorium or mortuary including transportation of the deceased

►   
Sale of land &,
subject to Schedule II 5(b), sale of building

►   
Actionable claims,
other than lottery, betting & gambling

►   
Supply of goods from
and to a place in the non-taxable territory without entering into India.

►   
Supply of warehoused
goods [as defined in Customs Act, 1962] to any person before clearance for
home consumption.

►   
Supply of goods
warehoused in a Special Economic Zone or Free Trade Warehousing Zone to any
person before export clearance or Domestic Tariff Area clearance.

►   
Supply of goods by the
consignee to any other person, by endorsement of documents of title to the
goods, after the goods have been dispatched from the port of origin located
outside India but before clearance for home consumption.

►   
Activity of
apportionment of co-insurance premium by the lead insurer to the co-insurer
for the insurance services jointly supplied, subject to the condition that
the lead insurer pays the GST on the entire amount of premium paid by the
insured.

►   
Services by insurer to
the reinsurer for which ceding commission or reinsurance commission is
deducted from reinsurance premium paid by the insurer to the reinsurer, on
the condition that the reinsurer pays GST on the gross reinsurance premium,
including the commission.