Amendment status not verified — confirm the current text below against the official source.
Supply of services The following shall be treated as supply of service, namely:- (a) renting of immovable property; 20of 1972 83 163 (b) construction of a cowplex, building.civil structure or a part thereof, including a complex or buildingintended for sale to a buyer, wholly or partly, except where the entire consideiilion has beep .received after ?ce of completion certificate, }wh?te ·ri!quired,by the competent authority or after its first occupation, whichever is-earlier. Explanation:-For the purposes.'ofthis clause- (1) th?,?ression "competentauthority" means the Government or any authority authorised to issue completioncertificateunder any law for the time being in force and in case of non-requirement of such certificate from such authority,from any or the following.namely> (i) an. ?chitect .·. regist?redwltt the Council of . A,.rchitecture constituted under the Architects Act, 1972;or (ii) a chartered engineer registe;e.dw:thtb?mstitution of Engineers (India);or (iii) a licensed surveyor of the respective local body of the city or town or villageor development or plati.ningauthority; (2) th?. ?tession "constrµction"inqudes.additions,.alterations, replacements or remodelling.?f any ,exisWi1S ?ivilstructure, (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development,design,programming,customisation, adaptation, "·.: upgradation, enhancement, . implementation of information technologysoftware; {e) agreeing to the obligationto ref?11 from an act, or to tolerate an act or a situation, or to do an act; and (ff ' fransfer'ofthe rightt<>tJst any goodsfo?any purpose(whether or not for a specifiedperiod) f()r cash, deferred payment or other valuable consideration.