Schedule II of GST Law of India

GST Schedule 2 




1. Transfer

(a) Any transfer of the title in goods is a supply of goods.

(b) Any transfer of goods or of right in goods or of undivided share in goods without

the transfer of title thereof, is a supply of services.

(c) Any transfer of title in goods under an agreement which stipulates that property

in goods will pass at a future date upon payment of full consideration as agreed,

is a supply of goods.


2. Land and Building

(a) Any lease, tenancy, easement, licence to occupy land is a supply of services.

(b) Any lease or letting out of the building including a commercial, industrial or

residential complex for business or commerce, either wholly or partly, is a supply

of services.



3. Treatment or process

(a) Any treatment or process which is being applied to another person’s goods is a

supply of services.


4. Transfer of business assets

(a) Where goods forming part of the assets of a business are 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, whether or not for a consideration, such

transfer or disposal is a supply of goods by the person.

(b) Where, by or under the direction of a person carrying on a business, goods held

or used for the purposes of the business are put to any private use or are used,

or made available to any person for use, for any purpose other than a purpose of

the business, whether or not for a consideration, the usage or making available

of such goods is a supply of services.

(c) Where any person ceases to be a taxable person, any goods forming part of the

assets of any business carried on by him shall be deemed to be supplied by him

in the course or furtherance of his business immediately before he ceases to be a

taxable person, unless—

(i) the business is transferred as a going concern to another person; or

(ii) the business is carried on by a personal representative who is deemed

to be a taxable person.


5. The following shall be treated as “supply of service”

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a

complex or building intended for sale to a buyer, wholly or partly, except where

the entire consideration has been received after issuance of completion

certificate, where required, by the competent authority or before its first

occupation, whichever is earlier.


Explanation.- For the purposes of this clause-

(1) the expression "competent authority" means the Government or any

authority authorized to issue completion certificate under any law for the

time being in force and in case of non-requirement of such certificate from

such authority, from any of the following, namely:–

(i) an architect registered with the Council of Architecture constituted

under the Architects Act, 1972; or

(ii) a chartered engineer registered with the Institution of Engineers

(India); or

(iii) a licensed surveyor of the respective local body of the city or town or

village or development or planning authority;

(2) the expression "construction" includes additions, alterations, replacements

or remodeling of any existing civil structure;

(c) temporary transfer or permitting the use or enjoyment of any intellectual

property right;

(d)development, design, programming, customisation, adaptation, upgradation,

enhancement, implementation of information technology software;

(e)agreeing to the obligation to refrain from an act, or to tolerate an act or a

situation, or to do an act;

(f) works contract including transfer of property in goods (whether as goods or in

some other form) involved in the execution of a works contract;

(g) transfer of the right to use any goods for any purpose (whether or not for a

specified period) for cash, deferred payment or other valuable consideration; and

(h) supply, by way of or as part of any service or in any other manner whatsoever,

of goods, being food or any other article for human consumption or any drink (other

than alcoholic liquor for human consumption), where such supply or service is for

cash, deferred payment or other valuable consideration.


6. The following shall be treated as supply of goods

(a) supply of goods by any unincorporated association or body of persons to a

member thereof for cash, deferred payment or other valuable consideration.

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