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CMA Intermediate · Direct and Indirect Taxation · Concept of Supply including Composite and Mixed Supplies

Section 7(1A) of the CGST Act, 2017 provides that where certain activities or transactions constitute a supply under section 7(1), they shall be treated either as supply of goods or supply of services as referred to in:

The classification is done by Schedule II. Section 7(1A) says that where activities constitute a supply under section 7(1), they are treated as a supply of goods or a supply of services as referred to in Schedule II.

  1. ASchedule I
  2. BSchedule IICorrect
  3. CSchedule III
  4. DSection 8

Explanation

Section 7(1A) expressly refers to Schedule II for classifying a supply as goods or services. Schedule I deals with activities treated as supply even without consideration. Schedule III lists activities that are not a supply. Section 8 deals with the tax liability on composite and mixed supplies, not classification.

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