[2020] 118 taxmann.com 325 (Article)

The Schedule II (Section 7) of the Central Goods and Service Tax Act, 2017 prescribes about the activities or the transactions to be treated as supply of goods or supply of services. The clause (b) of paragraph 5 of Schedule II prescribes for the treatment of construction of complex, building, civil structure etc. as the supply of services and thus liable for the GST. However this clause has given certain exception also.

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