Bare ActsThe West Bengal Goods And Services Tax Act, 2017

Section 1

Amendment status not verified — confirm the current text below against the official source.

Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.

Section 1 – The West Bengal Goods And Services Tax Act, 2017 | DailyLaw.ai