Schedule II of the Central Goods & Services Tax Act, 2017 lists activities which are to be treated as supply of goods and supply of services. In this issue, activities which form supply of goods are discussed. The next issue will cover the list of activities to be treated as supply of services, as enumerated in Schedule II.
GST implementation is rapidly moving forward with the government adhering to its self- imposed deadlines. we are going to discuss the GST provisions for “Time of Supply of Services”