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

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

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

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

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

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.

of right in goods or of undivided share in goods without the transfer of

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

transfer or permitting the use or enjoyment of any intellectual property

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.

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

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

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

works contract service.

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

Renting of
immovable property.

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

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.

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

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

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

functions performed by the Members of Parliament, State Legislature, &
local authorities

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

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

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

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

claims, other than lottery, betting & gambling

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

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

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.