Amendment status not verified — confirm the current text below against the official source.
2017 : Guj. 25] The Gujarat Goods and Services Tax Act, 2017 143 (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 1[ * * * * * * * * * *] SCHEDULE III (See section 7(2)(a))1 ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES