Page 19 - Ch2_Supply

CCP 02.08.26.00

State whether the following supplies would be treated as supply of goods or supply of services as per
Schedule II:
a) Renting of immovable property.
b) Goods forming part of business assets are transferred or disposed of by/under directions of person
carrying on the business so as no longer to form part of those assets.

c) Transfer of right in goods without the transfer of title in such goods.
d) Transfer of title in goods under an agreement which stipulates that property shall pass at a future
date upon payment of full consideration as agreed.
e) Temporary transfer or permitting use or enjoyment of any intellectual property right.

f) Any treatment or process which is applied to another person's goods.
g) Transfer of title in goods
h) Works contract services
I) Sale of personal car to dealer
j) Goods Supplied on Hire purchase [Study Mat]

Answer :-
a) Supply of services
b) Supply of goods

c) Supply of services
d) Supply of goods
e) Supply of services
f) Supply of services
g) Supply of goods

h) Supply of services
i) It is not a supply as it is not made by the individual in the course or furtherance of business.
j) Supply of goods

CCP 02.08.27.00
M/s. ABC Ltd. provides the following information relating to information technology software.
Compute the value of taxable supply of service and GST liability (Rate of CGST 9% and SGST 9%).
1. Development and Design of information technology software: ₹ 15 lakhs;

2. Sale of pre-packaged software, which is put on media: ₹ 52 lakhs. [ICAI RTP Jun 2018]
Answer:-
(1)It will be treated as supply & as per para 5(d) of schedule II of CGST Act, it will be classified as supply of

service.
Particulars ₹ in lakhs
Value of Taxable supply of service 15
CGST @ 9% of Rs. 15 Lakhs 1.35
SGST @ 9% of Rs. 15 Lakhs 1.35

(2) It will be treated as supply & as per para 5(d) of schedule II of CGST Act, it will be classified as supply of goods
Value of Taxable supply of goods 52
CGST @ 9% of Rs. 52 Lakhs 4.68

SGST @ 9% of Rs. 52 Lakhs 4.68

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