Sec 2(100) – Schedule

The following three schedules are Provided under the CGST Act to describe the extent/ limitation of the meaning of the term ‘supply’:
(a)     Schedule I: Activities to be treated as supply even if made without consideration
• Permanent transfer or disposal of business, supplies between related persons or taxable persons having the same PAN, supply of goods by a principal to his agent and vice versa, import of services for business purpose, by a taxable person from a related person.
(b)     Schedule II: Activities to be treated as supply of goods or supply of services
•    Goods: Transfer of title in goods under an agreement where property in goods passes upon payment of full consideration, supply of goods by any unincorporated association or body of persons to a member for cash, deferred payment or other valuable consideration, etc.
•    Services: Transfer of right or undivided share in goods without transfer of title, treatment/ process applied to another person’s goods, renting of immovable property, temporary transfer/ permitting the use or enjoyment of IPRs, development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software, works contract, etc.
(c) Schedule III: Activities or transactions which shall be treated neither as a supply of goods nor a supply of services
• Services by employee to employer in the course/ relation to employment, Services of funeral, burial, crematorium or mortuary, sale of land, sale of completed buildings, actionable claims (other than lottery, betting and gambling), services by any court or Tribunal, the functions performed by the Members of Parliament, etc.