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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Supply under GST

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

Under section 7(1A), activities or transactions that constitute a supply are classified as a supply of goods or a supply of services by reference to Schedule II. Schedule I covers supplies without consideration and Schedule III covers non-supplies.

  1. ASchedule I
  2. BSchedule IICorrect
  3. CSchedule III
  4. DSchedule IV

Explanation

Section 7(1A) refers to Schedule II for classifying a supply as goods or services. Schedule I deals with supplies without consideration. Schedule III lists activities that are neither goods nor services, so it is not the classification schedule for a supply.

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