Chapter: SupplyUnder UST

Income Tax Lecture - 6

By – CA Jasmeet Singh
RECAP
sch I II SS
TOPICS
Clarifications
 Printing
Main Supply Ancillary Cuffomization option

ontentImp Supplyofservice supplyofGoods

19 Restaurant Menu eg Envelope

Menu Content
Printed
IF
Print on paper
Latinate Mainsupply renvelop
1cal Nome Print Ancilla
Service Print supply Goods
Goods Paper lamination
of
Invitationcontent Eg Jacket with Pwlogo
µ Mr.x
Kleddingcardssupplin
Jacket MainSupply
cares Print Pw logo Customisation
option Ancillary
Printing service
s u
Goods
 9
Printing essential
Sio's
Printingservice
JAHA PAR BINA CONTENT KE MATERIAL READY NAHI HO SAKTA WAHA
PAR Printing of CONTENT MAIN Supply HAT S O S Hai
Books PAMPHLET l leading card etc
eg
JAHA PAR BRANDNAME 1040 TRADEMARK PRINT KARWANA
ANCILLARY HAT ie NOTOMIZATION KA OPTION HAI 5.0.4 Hai
Carton boxes Tissue paper Napkins T shirts with logo ofco
eg

2 Purone Tyres Ko Maya bonate hai Mayi

Retreading of Tyre
Grip paste Kar Ke

Suppllier Tyre belongs to Recipient

purch old Tyres
sell them After re treading supplier paste new
 I 4
supply of Goods belongs to recipient

Here supplier provide

service of re treading
of
Tyres Grip use Ancillary
Trans is 6.0.5

CANTABEL Get 5 ie 3 shirt Bundle supply

Buy 2 shirts free
contp Mixed
3 coke Purch 1 silk chocolate free Bundle
of 21k each
Dairy milk
comp
Taxed

More than one supply made together

Electronics showroom
2 0 Mr's made to that I am
 901000 I
8 0
Refrig Almariwola 1100,000 Going to make single paymentupfront
8 0 Microwave 25,000 offer me a discount
8 0
KloshingHoch Auto 301000 Supplier charged 4 2.802 for all goods
purchased Determine whether it is a
2 0 AC 3 11001000
3,051000 composite supply Mixed supply

Neither Composite Nor mixed

Discount 100 8.20

351
ART WORK SENT
BY ARTIST TO GALLERY FOR EXHIBITION
Majnu Bhai
Domary on Horse
PAINTING
art ufilthy PAINTING
My.x
FORDISPLAY
18h11UA Yx
InvoiceIssue For Commission
2 supplyofservice
Title ofPainting Pass Invoice Issue
1
 114 9
the title of
Note However
artwork
if Art Gallery has
right to receive
to passon the title of Art work to
right
customer then transaction between Artist Art gallery
gets lowney under s 7117117 read with Sen I

2 Tenancy
Right Pagadi
Arrangement Transaction where landlord sell Tenancyright to
Tenant for a
lump sum consideration also
charges
some
periodical rent from tenant
Mr.x TenancyRight ofShopTransfer Mr.g Tenancy Right Mrs
g for 252 Rent of1000pm Troft for 301

Tenancy Right Transfer F 25L Tenancy RightTrspr

Hegal documentation
supply ie Registered contract
to use L B As stamp
 9 1 16
it is a 5.0.5
Trans of 413
1mm prop

Porch of Ambit of Us
Tenancy Right
se
am

Klater coola Donate

Bhavy Temple

on water cooler it Is written on Later cooler it is written

Donated In
by Bhavy Agarwal of Donated
by Bhavy Agarwal
Bhavy sons saree
center loving memory of his
Add 215 420 Mawabo wali Mahila Mitra
H
Gali Bargat Ke Pedn
ke Donationto philanthropic
pienne
It not leads to
any
Donation Is not philanthropic advertisement
Donation leads to Adut No GST to payable on
ofbusiness such
 liable to UST

Temple provide Adut service to Bhony

SP SR
liable to pay GST

Inter state movement of Various Modes

of Conveyance between
Distinct Person

sch entry 2
mar 41s supply who considi
UP
DeYmed
in
supply
Exception
Inter state Movement of Conveyance
 d 1
JASSI TRANSPORTER ay Jassi Transporter
Detpot gg 1 p p
Dipot
Monda UP Ambola HR
Cjf Gig
TRUCK Movement to Ambala depot Vise Versa Not a
from Molda
supply
Goods Transportation on Trock service
supply of
Indian Railw Railco
Train plan
UP

Conveyance Moved to Another DP for further supply

10
Noida Depot Ambola Mr.x
Depot sell
Now it Is a
stock Transfer
H
sch I Apply
 eney
supply

NOIDA for Repairing Ambala No Gst on this Moven

Depot Depot Howeron 43T Charge
Eg after Repairing on Repairing service

of Truck

Movement
of Conveyance between Distinct Person
for providing Transp service of Goods Passenger
or
for Repair Maintenance

It Is Neither Supply However Movement Is

if
between distinct person
of Goods Nor supply
Ho not
of
Service
Is applicable
for further supply of
such conveyance
then such movement Is
liable to 63T As pu
sch
2 Mins Summary

Casual Income Rebate