Scope of supply has been given under section 7 of the CGST Act, 2017 and schedules-I, II and III list various activities to be treated as supply or otherwise. Find from the following activities which is not being covered

CS Executive · Tax Laws and Practice · PYQS · December 2020
Scope of supply has been given under section 7 of the CGST Act, 2017 and schedules-I, II and III list various activities to be treated as supply or otherwise. Find from the following activities which is not being covered in Schedule - II of the CGST Act, 2017:
(A) Permanent transfer or disposal of goods forming part of business assets by or under the direction of the person carrying on the business whether or not for consideration
(B) Supply by unincorporated association to a member thereof for cash
(C) Supply of goods between principal to his agent and vice versa
(D) Development, design, programming, customization, up-gradation, enhancement, implementation of information technology software

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Supply under GST

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