supply of services under GST

Term supply of services under GST


This post explains about supply of services.  

The following shall be treated as “supply of services”

  • Renting of immovable property;
  • Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for a 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.
  • Here, the expression “construction” includes additions, alterations, replacements or re-modeling of any existing civil structure;
  • Temporary transfer or permitting the use or enjoyment of any intellectual property right;
  • Development, design, programming, customization, adaption, up gradation, enhancement, implementation of information technology software;
  • Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
  • Works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
  • 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
  • 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.

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