Supply of services

The following shall be treated as supply of service, namely:—

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

Explanation.—For the purposes of this clause—

(1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:—

(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;

(2) the expression "construction" includes additions, alterations, replacements or remodelling of any existing civil structure;

(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;

(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;

(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and

(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

Acts

CGST

Chapter 1: Preliminary

Chapter 2: Administration

Chapter 3: Levy and Collection of Tax

Chapter 4: Time and Value of Supply

Chapter 5: Input Tax Credit

Chapter 6: Registration

Chapter 7: Tax Invoice, Credit and Debit Notes

Chapter 8: Accounts and Records

Chapter 9: Returns

Chapter 10: Payment of Tax

Chapter 11: Refunds

Chapter 12: Assessment

Chapter 13: Audit

Chapter 14: Inspection, Search, Seizure and Arrest

Chapter 15: Demands and Recovery

Chapter 16: Liability to pay in certain cases

Chapter 17: Advance Ruling

Chapter 18: Appeals and Revision

Chapter 19: Offences and Penalties

Chapter 20: Transitional Provisions

Chapter 21: Miscellaneous