2018 (12) TMI 1087 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Supply or not – transfer of machines & moulds (capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker – Circular No. 637/28/2002-CX., dt. 08.05.2002 – Held that:- From a reading of the Circular quoted by the applicant it is seen that nowhere it is mentioned that provisions of Rule 4(5)(b) of erstwhile Cenvat Credit Rules, 2004 for receipt back of such capital goods/ moulds by principal manufacturer within stipulated time lime of two years are not applicable.
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Transitional provisions – Section 141 of the CGST Act, 2017 – Held that:- Applicant have contravened the above provisions of the Erstwhile CCR, 2004. The goods were not received back by them within the time frame mentioned above and they had also not reversed the credit availed in such case. Now that GST has been introduced in the year 2017, they want to avail the benefit of sending the
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ught on record any details to show that either the first Principal manufacturer or the applicant has submitted the declaration electronically in FORM GST TRAN-I and included the said capital goods in his TRAN-I, as provided under Rule 117 of the CGST Rules, 2017 – Since the details regarding the subject goods have not been carried forward by the applicant or the first principal manufacturer from the earlier law to GST laws, the goods cannot now be brought Into the GST fold.
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It appears that neither they, nor the first principal manufacturer have carried forward the capital goods into the GST regime by following the procedure prescribed by Section 117 – Hence the subject transaction Of transferring the capital goods from the first job worker to the second job worker would be an independent and fresh transaction for which the same would be treated as supply of goods and will be liable to tax under the GST Laws.
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Ruling:- The transfer of machines & moulds (being capital goods),
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r GST. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act /MGST Act would be mentioned as being under the GST Act 02 FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTIONS: That originally machines & moulds were transferred to M/s. Shaily Engineering Plastics limited directly by the supplier of the principal manufacturer namely M/s. MWV India Pvt. Ltd. That further in August 2017 M/S. MWV India Pvt. Ltd. sold part of business under Slump Sale vide BTA dt. 31.08.2016
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t. Ltd. (hereinafter referred to as subsequent job-worker ) Accordingly, the present Advance Ruling is sought in respect of GST application on said transfer of machines/moulds to subsequent job-worker. Annexure C: Description of Goods S.No. Description Project Amount in INR 1. Custom Shroud Molds TS-800 27,27,424 2. Custom Shroud Molds TS-800 4,58,266 3. Nozzle TS-800 17,39,892 4. Triger TS-800 6,28,809 5. Closure TS-800 8,78,594 6. Tube Retainer TS-800 12,37,325 7. Piston Molds TS-800 17,55,998 8. Ergo TS-800 42,74,074 9. Controller for Mold TS-800 10,28,668 10. Cavity Insert TS-800 14,07,673 11. O Ring & Nozzle TS-800 1,77,905 12. Nozzel Mold Cavities TS-800 1,77,133 13. Core Pins TS-800 47,319 14. Controller for Mold TS-800 5,05,961 15. Zara-1-AM Zara-1 1,34,45,080 16. Zara-1-MM Zara-1 2,85,42,717 17. Zara-1 Other Zara-1 45,77,633 18. Zara-1 PM Zara-1 61,746 19. Zara-1 Tooling Zara-1 7,29,39,043 20. Cavity Insert TS-800 14,31,255 21. Ergo valve Body Mold TS-800 69,95,374 22. Erg
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dentification Number (CIN): U74999MH2017PTC291226 I hereby certify that the name of the company has been changed from APHRODITE PACKAGING SOLUTIONS PRIVATE LIMITED to SILGAN DISPENSING SYSTEMS INDIA PRIVATE LIMITED with effect from the date of this certificate and that the company is limited by shares. Company was originally incorporated with the name APHRODITE PACKAGING SOLUTIONS PRIVATE LIMITED. Given under my hand at Mumbai this Thirteenth day of November two thousand seventeen. Registrar of Companies, Mumbai STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW IN RESPECT OF THE QUESTIONS RAISED Legal Grounds: i. That prima facie the machines & moulds were originally transferred by M/s. MWV India Pvt. Ltd. to the job-worker under erstwhile Central Excise Act, 1944. That further due to change in the constitution as detailed in annexure A to this application, M/S. Silgan Dispensing Systems India Private Limited is intending to transfer the machines/ moulds to M/s. Vasanth Tools C
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od not exceeding two months: Provided further that if such inputs are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142. That on bare reading it can be construed that the provisions detailed hereinabove confine themselves to inputs only, whereas goods under consideration are capital goods in the nature of machines and moulds. Accordingly, in absence of any specific provision under the transitional provisions in respect of receipt of capital goods by job-worker under erstwhile Central Excise Law & lying with him as on appointed date of GST, present transfer of capital goods will not entail any GST liability. iii. That in support of the said contention we crave leave to refer and rely upon below detailed case laws: 2014 (299) ELT 3 (Mad.)- Metal Weld Electrodes = 2013 (11) TMI 240 – MADRAS HIGH COURT Held: Interpretation of statutes – Legi
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It was further held in that case that if the language of the statute does not admit of the construction sought, wishful thinking is no substitute for that, thereby holding that purposive interpretation is always progressive in nature. 2010(262) ELT 50(SC)- Balwant Singh = 2010 (7) TMI 556 – SUPREME COURT OF INDIA Held: Interpretation of statutes – Legislative intention – Provisions of statute including every word to be given full effect keeping legislative intent in mind to ensure achieving projected object – No provision treatable as enacted purposelessly – Court not to give interpretation to provisions to render them ineffective or odious. iv. That accordingly when the statue fails to provide any mechanism then intention of the legislature cannot be assumed. Implying thereby that when the legislature fails to provide for an enactment the subordinate legislation cannot not introduce enactment which was otherwise not provided in law. Hence when the transitional provisions have not det
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standing can be attained that if the job worker intends to move goods to another job worker the same can be done by issuing a Challan either by the principal or the job-worker on endorsement of the challan by the principal. Implying thereby that the goods can be transferred by the principal manufacturer from one job-worker to another job-worker without any GST. Accordingly, in absence of any transitional provisions for receipt of capital goods by job worker under erstwhile Central Excise Law & lying with job worker as on appointed date of GST Law, the transactions of subsequent transfer of said items of machines & moulds (being Capital Goods) to another job worker upon request of principal manufacturer under job work process would not constitute as Supply & accordingly GST is not payable on such transfer. Additional submissions on 27.06.2018 This is in reference to the above mentioned subject matter. That the short issue Involved under the present dispute is that whether GS
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k & from there subsequently to another job worker without payment of tax. Accordingly when the capital goods/ moulds Will be transferred from Shaily (1st Job worker) to Vaganth Tools Crafts Pvt. Ltd (2nd Job worker), hence in light of the said provision of law & factual matrix no GST shall be leviable on such transfer of capital goods/ moulds. That further section 141 of the CGST Act, 2017 provides for transitional provisions in respect of inputs specifically, whereby it was provided that if the job worked inputs are returned after six months, the input tax credit shall be required to be returned. That admittedly the goods in questions are capital goods and moulds and in absence of anything specifically c provided in the law for transfer/return of capital goods/mould, provisions of Section 14 of CGST Act,2017 cannot be made applicable to capital goods/mould and the same can be removed even after expiry of six months without payment of any duty. That in light of above factual as
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or sake of brevity), and Shaily had availed credit on the said capital goods/ moulds in light of CBEC Circular No. 637/28/2002-CX dt. 08.05.2002.. That for your reference kindly find attached herewith Circular dt. 08.05.2002 marked as ANNEXURE-A. C. That subsequently the business of MWV was transferred as a going concern to M/s. Aphrodite Packing Solutions Pvt. Ltd. with effect from 31.08.2016. Thereafter the name of the company was changed to M/s. Silgan Dispensing Systems India Pvt. Ltd (hereinafter referred to as M/s. Silgan ) vide name change certificate dt. 13.11.2017. That for your reference kindly find attached herewith name change certificate marked as ANNEXURE-B. D. That presently, vide Challan no. 1,2,3 and E-way Bill dt. 5.06.2018 M/s. Silgan has transferred the capital goods/moulds from 1st Job worker (i.e) M/s. Shaily to 2nd Job worker (i.e) M/s. Vasanth Tools Crafts Pvt. Ltd (hereinafter referred to M/s. Vasanth for sake of brevity). That for your reference kindly find at
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ovisions of Section 143 of CGST Act & GST on such transfer of capital goods/ moulds is not payable. iii. That further reference is drawn to section 141 of CGST Act, 2017, the extract of the same detailed below for reference: Section 141: Transitional provisions relating to job work: Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise , are returned to the said place within six months from the appointed day; That in appreciation of the provision of law detailed supra, it is affirmed that transitional provisions relating to job work were limited to inputs only and the same cannot be made applicab
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of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be: Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case- (i) where the job worker is registered under section 25; or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner. v. That under the present application, the capital goods/ moulds were originally transferred by M/s. MWV, principal manufacture to M/s. Shaily, 1st Job worker, and Cenvat Credit on such transfer of capital goods/ mould was availed by M/S. Shaily as consignee/ recipient of goods as provided/ permitted under erstwhile Cenvat Credit Rules. It is most humbly submitted that when Capital Goods/ Moulds belonging to principal manufacturer are transf
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the principal manufacturer M/s. Silgan would not be applicable in absence of any restriction stipulated under erstwhile Cenvat Law. Thus, aforesaid transactions of transfer of goods by 1st job worker to 2nd jobworker would be termed as Transfer of Goods under Job Work Procedure & should not constitue as Supply That in support of the said contention we wish to draw reference to section 174 of the CGST Act, 2017 which provides as below detailed: Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944.) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, (16 of 1955.) the Additional Duties of Excise (Goods of Special Importance) Act, 1957, (58 of 1957.) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, (40 of 1978.) and the Central Excis
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years for receipt back of capital goods by principal manufacturer after completion of job work cannot be extended retrospectively to a transaction which was principally & originally undertaken under the erstwhile Central Excise Act, 1944 as the CGST Act, 2017 neither can receive anything which was not in force at the time of repeal nor affect any privilege accrued under repealed act and especially in absence of any transitional provisions which governed the transition of the erstwhile law to the present law. viii. That moreover, Hon ble Mumbai Bench in the case of Balmer Lawrie & Co. Ltd. as reported in 2014(301) ELT 573 = 2014 (2) TMI 545 – CESTAT MUMBAI has held that Every statutory provision is prospective unless explicitly provided to be retrospective by legislature – Interest liability upheld – Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944. ix. That similarly, the Hon ble Gujarat High Court in the case of Goyal Traders as reported
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ld be considered prospective unless statute either specifically or by necessary implication gives such provision retrospective effect. xi. That accordingly, the condition of 3 years to bring back the capital goods as provided under section 143 of the CGST Act, 2017 cannot retrospectively be made applicable to a transaction which per se was not subjected to restriction of 2 years provided under the erstwhile Central Excise Act, 2017. Accordingly, the said transaction has to be viewed prospectively and the condition of 3 years to bring back the capital goods has to prospectively introduced from the date of transfer of capital goods from the 1st Job worker to 2nd job worker. Hence, all the conditions stipulated under section 143 stands complied with in present case for transfer of capital goods by 1st job worker to 2nd job worker under job work procedure . xii. That notwithstanding anything contained above, no time limit is prescribed in case of moulds and dies, jigs and fixtures, or tool
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the same can be done by issuing a Challan either by the principal or the job-worker on endorsement of the challan by the principal, Implying thereby that the goods can be transferred by the principal manufacturer from one job-worker to another job-worker without any GST. xvi. Accordingly, in absence of any transitional provisions for receipt of capital goods by job worker under erstwhile Central Excise Act, 1944, the transactions of subsequent transfer of capital goods/ moulds from 1st job worker to 2nd job worker upon request of principal manufacturer under job work process would not constitute as Supply & accordingly GST is not payable on such transfer. Additional Submissions on 26.07.2018 This is reference to above subject matter. That in light of the hearing dt.26.07.2018, Your Honour had insisted upon clarification in respect of Cenvat credit in relation to capital goods availed by job worker. That accordingly, we carve leave to refer and rely upon the case of Uni Cast Pvt Ltd
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nd such removal shall be made under the cover of an invoice referred to in Rule 9. That further when capital goods are removed after being used, the manufacturer or provider of output service shall pay an amount equal to the Cenvat credit taken on the said capital goods reduced by the percentage points calculated by straight line method, Implying thereby that when capital goods were removed as such or after being used under the erstwhile Cenvat Credit Rules, 2004 there they were required to reverse the credit. That simultaneously, sec 141 of the CGST Act, dealing with transitional provisions is detailed below for your reference: 141. (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appo
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submission we make a humble request before your Honour to kindly appreciate the factual as well as legal position as involved under the present application and pass an appropriate order. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- It is submitted that, Issue on which advance ruling is required: M/s. Silgan Dispensing Systems India Pvt. Ltd., 37/1966, Omkaram, Gandhi Nagar, Service Road, Kherwadi, Bandra(East), Mumbai 400051, (here in after referred to as the applicant ) has filed above detailed application under Section 97 of the Central Goods and Service Tax Act, 2017 read with Rule 104 (1) of the CGST Rules, 2017 seeking advance ruling on. (i) Whether on transfer of machines & moulds (being capital goods ), from the premises of the job-worker to another job-worker, which were originally received by said job worker under the erstwhile Central Excise Act, 1944 will constitute as supply under GST. 2. M/s. Silgan Dispensi
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machines/ moulds under the GST regime from the premises of M/s. Shaily Engineering Plastics Limited (hereinafter referred to job-worker ) to another job-worker namely M/s. Vasanth Tools Crafts Pvt. Ltd.(hereinafter referred to subsequent job-worker . Accordingly, the present Advance Ruling is sought in respect of GST application on said transfer of machines/ moulds to subsequent job-worker. 3. Further, the applicant in Point No.16 of the application (in Annexure-B), has submitted their interpretation of law which is as under: The applicant has submitted that sub-section 1 of section 141 of the CGST Act, 2017 deals with goods removed to job worker and mentioned that on bare reading it can be construed that the provisions detailed in Section 141(1) of the CGST Act, 2017, confine themselves to inputs only, whereas goods under consideration are capital goods in the nature of machines and moulds and in absence of any specific provision under the transitional provisions in respect of receip
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oods to another job worker, indicating therein and quantity description of goods being sent. 5. Further, the applicant submitted that on bare perusal of the above detailed clarification a clear understanding can be attained that if the job worker intends to move goods to another job worker the same can be done by issuing a Challan either by the principal or the job-worker on endorsement of the challan by the principal. Implying thereby that the goods can be transferred by the principal manufacturer from one job-worker to another job-worker without any GST. Accordingly, in absence of any transitional provisions for receipt of capital goods by job worker under erstwhile Central Excise Law & lying With job worker as on appointed date of GST law the transactions of subsequent transfer of said items of machines & moulds (being Capital Goods) to another job worker upon request of principal manufacturer under job work process would not constitute as Supply & accordingly GST is not
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is not clear from the above information whether: a) The Cenvat Credit on the said Capital Goods have been availed/ taken by the Principal Manufacturer (M/s. MWV India Pvt. Ltd.,) or by the Job Worker (M/s. Shaily Engineering Plastics Limited) b) The Job Worker had been paying Central Excise Duty while clearing the finished goods/ semi finished goods to the Principal Manufacturer (M/s. MWV India Pvt. Ltd.,), The provisions regarding Job work under the Central Excise is as under: Rule 4(5)(b)(ii) & (iii) of Cenvat Credit Rules, 2004 (ii) As per the above Rule, the Cenvat Credit on capital goods shall be allowed even if any capital goods as such are sent to a job worker for further processing, testing, repair, reconditioning etc., for the manufacture of final products or any other purpose, and it is established that the capital goods are received back by the manufacturer or the provider of output service, as the case may be, within two years of their being so sent: (iii) If the capita
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his case, the capital goods are not received back from the job worker i.e. M/s. Shaily Engineering Plastics Limited even after three years and it appears that the first principal manufacturer has not paid the Central Excise duty or debit the CENVAT account. Since, the duty is not paid, the applicant is liable to pay GST while transferring the capital goods from the job worker viz. M/s. Shaily Engineering Plastics Limited to another job-worker namely M/s. Vasanth Tools Crafts Pvt. Ltd. The case laws mentioned by the applicant are not applicable in this case. 7. Further, as per Rule 117(1) & (2) of CGST Rules, 2017, it has to be checked whether (a) first principal manufacturer has submitted the declaration electronically in FORM GST TRAN-1 and included the said capital goods in his TRAN-1; (b) When the applicant took over the business of first principal manufacturer in August, 2017, it has to be seen whether the said capital goods are shown in his books of accounts i.e. shown the cap
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xtures or tools). In para No.3 of the above Circular, it is mentioned that if the time frame of three years for bring back capital goods is not adhered to the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said capital goods were sent out by him. PRAYER In this case the following information is not available: a) The Cenvat Credit on the said Capital Goods have been availed/ taken by the Principal Manufacturer(M/s. MWV India Pvt. Ltd.,) or by the Job Worker (M/s. Shaily Engineering Plastics Limited) in 2012-13 and 2013-14. b) The Job Worker had been paying Central Excise Duty while clearing the finished goods/semi finished goods to the Principal Manufacturer (M/s. MWV India Pvt. Ltd.,) or otherwise. c) the first principal manufacturer has submitted the declaration electronically in FORM GST TRAN 1 and included the said capital goods in his TRAN-I (as on 30.06.2017) or otherwise; d) When the applicant took over the business
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sale, Transfer, barter, exchange, licence, rental, lease or disposal are included in the expression Supply . 04. HEARING The case was scheduled for 27.06.2018 for Preliminary hearing when Ms. Harpinder Sandhu, Advocate along with Sh. Bharat Rawal, C.A. appeared and contended for admission of application as per details in their application. Jurisdictional Officer Sh. Manoj Ohekar, Dy. Commr., State Tax, appeared and stated that they will be making their submissions in due course. Jurisdictional Officer, from the Central Tax, Ms. Sharmila Bokey, Supdt., appeared and made written submissions. The application was admitted and called for final hearing on 25.07.2018, Ms. Harpinder Sandhu, Advocate along with Sh. Bharat Rawal, C.A., appeared and made oral and written submission. The issue with respect to capital goods and moulds in the case was not clear and they stated that they would be making further submissions shortly. The Jurisdictional Officer was not present. 05. OBSERVATION We have g
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was availed by the first job worker as provided/ permitted under provisions of Rule 4(5)(b) of erstwhile Cenvat Credit Rules,2004, provisions of Rule 4(5)(b) of erstwhile Cenvat Credit Rules,2004 for receipt back of such capital goods/ moulds by principal manufacturer within stipulated time lime of two years are not applicable as provided in light of Circular No. 637/28/2002-CX., dt. 08.05.2002. Hence in terms the Circular dt. 08.05.2002, the stipulated time of two years as provided under rule 4(5)(b) was not applicable in case where cenvat Credit was availed by the first job worker as consignee/ recipient of goods on behalf of principal manufacturer. We reproduce the said Circular No. 637/28/2002-CX., dt. 08.05.2002 which is as below:- Circular No.637/28/2002-CX 8th May, 2002 F.No. 267/12/2002-CX-8 Govt of India, MOF, Department of Revenue CBEC Subject: Admissibility of CENVAT credit to inputs and capital goods used by the manufacturer outside the factory premises. Board's attenti
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Rules as those items which are used in the factory of the manufacturer of final products. Moreover, as per Rule 3(1) of the said Rules, credit on inputs is also admissible when inputs are used in the manufacture of intermediate products by a job worker availing the benefit of notification No.214/86-CE dated 25.3.86. Further, in terms of Rule 4(5), capital goods may be sent to a job worker's premises for production of goods. Therefore, in view of the said statutory provisions contained in Cenvat credit Rules, 2001 cited above, Cenvat Credit is admissible only when the inputs or Capital goods are used by the manufacturer within the factory premises [except when inputs or capital goods are used/sent for job work outside factory]. This position remains unchanged in the present Cenvat Credit Rules, 2002. From a reading of the Circular quoted by the applicant it is seen that nowhere it is mentioned that provisions of Rule 4(5)(b) of erstwhile Cenvat Credit Rules,2004 for receipt back of
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that para. 8.4 of Circular dated 26.03.2018 provides that where goods are sent from one job worker to another job worker, the goods may move under Challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent. Hence according to them, in absence of any transitional provisions for receipt of capital goods by job worker under erstwhile Central Excise Law & lying with job worker as on appointed date of GST Law, the transactions of subsequent transfer of said items of machines & moulds (being Capital Goods) to another job worker upon request of principal manufacturer under job work process would not constitute as Supply & accordingly GST is not payable on such transfer. Under Rule 4(5)(a) of the erstwhile CCR, 2004, the cenvat credit was allowed even if any inputs or capital goods as su
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goods were received back in his factory. However, the above referred Rule was substituted vide the Budget, 2015 and which read as follows:- (a)(i) The CENVAT credit on inputs shall be allowed……….., as the case may be: Provided that credit shall also be allowed even if any inputs are directly sent to a job worker…………………..; (ii) the CENVAT credit on capital goods shall be allowed even if any capital goods as such are sent to a job worker for further processing, testing, repair, re-conditioning or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or the provider of output service taking the CENVAT credit that the capital goods are received back by the manufacturer or the provider of output service, as the case may be, within two years of their being s
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service. From the submissions made by the applicant we find that they have contravened the above provisions of the Erstwhile CCR, 2004. The goods were not received back by them within the time frame mentioned above and they had also not reversed the credit availed in such case. Now that GST has been introduced in the year 2017, they want to avail the benefit of sending the said capital goods from their first job worker to their second job worker. We find that in the subject case, M/s. MWV India Pvt. Ltd., (ie. first principal manufacturer) sent capital goods for job work to Ms. Shaily Engineering Plastics Limited (first job worker) during the period 2012-13 & 2013-14. The applicant took over the business (including the capital goods) of first principal manufacturer in August, 2017. Till such time the capital goods was there with the first Job worker (ie. for more than 3 years). As per the above Cenvat Credit Rules, 2004, if the capital goods were not received back within two years
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he said capital goods in his TRAN-I, as provided under Rule 117 of the CGST Rules, 2017. Since the details regarding the subject goods have not been carried forward by the applicant or the first principal manufacturer from the earlier law to GST laws, the goods cannot now be brought Into the GST fold. The definition of supply as per the Section 7 CGST Act, 2017 is as follows:- 7. (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) …………………………………..; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) N
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