Schedule I Jharkhand GST Act 2017
Enforced with effect from 1-7-2017.
( Schedule I Jharkhand GST Act 2017 explains Activities to be treated as supply even if made without consideration and is covered in CHAPTER XXI MISCELLANEOUS )
SCHEDULE I
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
1. | Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. | |
2. | Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business: | |
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. | ||
3. | Supply of goods— |
(a) | by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or | |
(b) | by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. |
4. | Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business. |
Jharkhand GST Act 2017
Jharkhand GST Rules 2017
Jharkhand GST Notifications
Jharkhand GST Rates Notification
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