Schedule I: Activities to be treated as supply even
if made without consideration

 
Permanent
transfer or disposal of business assets on which ITC has been availed.

 
Supply
between related persons or between distinct persons specified u/s 25, for
business except that gifts less than Rs.50, 000 in value in a FY by an
employer to an employee is not included in ‘supply’.

 
Supply of
goods:

   
By a
principal to his agent if the agent undertakes to supply such goods on behalf
of the principal

   
By an
agent to his principal if the agent undertakes to receive such goods on
behalf of the principal
[Circular No. 57/31/2018]

 
Import of
services by a taxable person from a related person or from his other
establishments outside India, in the course or furtherance of business.

Schedule II: Activities to be treated as supply of
goods or services

Supply of goods

Supply of services

 
Transfer
of the title in goods including transfer under an agreement where property in
goods shall pass upon payment of full consideration.

 
Goods
forming part of business assets transferred or disposed of by or under the
directions of the person carrying on the business so as no longer to form
part of those assets whether or not for consideration.

 
Supply of
goods by any unincorporated body to a member for valuable consideration.

 
Transfer
of right in goods or of undivided share in goods without the transfer of
title.

 
Transfer
of the right to use goods for any purpose (for specified or unspecified
period) for valuable consideration.

 
Temporary
transfer or permitting the use or enjoyment of any intellectual property
right.

 
Goods
forming part of business assets are put to any private use or are used, or
made available to any person for use, for other than business purpose whether
or not for consideration.

 
Any
treatment or process which is applied to another person’s goods.

 
Development,
design, programming, customisation, adaptation, upgradation, enhancement,
implementation of IT software.

 
Agreeing
to the obligation to refrain from an act, or to tolerate an act or a
situation, or to do an act.

 
Composite
works contract service.

 
Composite
supply of food, drink or other article for human use (other than liquor), if
supply is for valuable consideration.

 
Renting of
immovable property.

 
Lease,
tenancy, easement, license to occupy land & lease of any type of building
for business or commerce, either wholly or partly.

 
Construction
of a civil structure including for sale, except where entire consideration
has been received after issue of completion certificate or after first
occupation, whichever is earlier.

Note:
If a person ceases to be a taxable person, goods forming part of business
assets shall be deemed to be supplied by him in the course of business
immediately before cessation, unless the business is transferred as a going
concern or is carried on by a taxable personal representative.

Schedule III: Activities
or transactions treated neither as supply of goods nor services

   
Services
by an employee to the employer in the course of or in relation to his
employment

   
Services
by any court or Tribunal established under any law for the time being in
force

   
The
functions performed by the Members of Parliament, State Legislature, &
local authorities

   
Duties
performed by any person who holds a post in pursuance of the provisions of
the Constitution

   
Duties
performed by any person as a Chairperson or Member or Director in a body
established by the Government or local authority who is not deemed as an
employee

   
Services
of funeral, burial, crematorium or mortuary including transportation of the
deceased

   
Sale of
land &, subject to Schedule II 5(b), sale of building

   
Actionable
claims, other than lottery, betting & gambling