Amendment status not verified — confirm the current text below against the official source.
Clause (d) was omitted and shall always be deemed to have been omitted with effect from 1st day of July, 2017, ibid., s.3(1)(c). Scope of supply. 16 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 1[(1A) Where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section(1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.] (2) Notwithstanding anything contained in sub-section (1),–– (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of 2[sub-sections (1), (1A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as— (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods.