Presentation 21

KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
SOMY
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMY
ANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHN
ANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHN
Schedule II
ANI SaOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISH
ANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHN
Somya Kishnani
ANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA b SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOM
ANI
SHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
1. Transfer
SHNANI SOMYA
(a) any KISHNANI
transfer SOMYA
of the KISHNANI
title SOMYA
in goods is a KISHNANI
supply ofSOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
goods;
(b) any
SHNANI transfer
SOMYA of right in
KISHNANISOMYA goods or
KISHNANI of undivided
SOMYA share KISHNANI
KISHNANI SOMYA in goods SOMYA
without the transfer
KISHNANI of title thereof,
SOMYA KISHNANI is a supply
SOMYA KISHNANI SOMYA
of services;
(c) any
SHNANI transfer
SOMYA KISHNANIof SOMYA
title in goods SOMYA
KISHNANI under KISHNANI
an agreement which stipulates
SOMYA KISHNANI that property
SOMYA KISHNANI in goods
SOMYA KISHNANI shall
SOMYA pass atSOMYA
KISHNANI a
future
SHNANI dateKISHNANI
SOMYA upon payment of full consideration
SOMYA KISHNANI SOMYA KISHNANI as SOMYA
agreed, is a supply
KISHNANI SOMYA ofKISHNANI
goods. SOMYA KISHNANI SOMYA KISHNANI SOMYA
SHNANI SOMYA
2. Land KISHNANI
and SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
Building
(a) any
SHNANI lease,
SOMYA tenancy,
KISHNANI SOMYAeasement,
KISHNANIlicence
SOMYA to occupySOMYA
KISHNANI land is a supply
KISHNANI of services;
SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA

SHNANI SOMYA KISHNANI SOMYA KISHNANI SaOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
(b) any
SHNANI lease
SOMYA or letting
KISHNANI SOMYA out of the SOMYA
KISHNANI building including a commercial,
KISHNANISOMYA industrial
KISHNANI SOMYA KISHNANIor SOMYA
residential complex
KISHNANI SOMYAfor business
KISHNANI or
SOMYA
commerce,
SHNANI either wholly
SOMYA KISHNANI SOMYAor partly, SOMYA
KISHNANI is a supply of services.
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
3. Treatment or process
Any SOMYA
SHNANI treatment or process
KISHNANI which is SOMYA
SOMYA KISHNANI applied to another
KISHNANI SOMYAperson’ s goods
KISHNANI SOMYAis KISHNANI
a supply SOMYA
of services.
KISHNANI SOMYA KISHNANI SOMYA

SHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNAN
4. Transfer of business assets
(a) where
KISHNANI SOMYAgoods forming
KISHNANI partKISHNANI
SOMYA of the SOMYA
assets KISHNANI
of a business
SOMYAare transferred
KISHNANI or disposed
SOMYA KISHNANI of by
SOMYA or under
KISHNANI theKISHNANI
SOMYA directions
SOMY
SOMYA
of theKISHNANI
personSOMYA KISHNANI
carrying on SOMYA KISHNANIso
the business SOMYA KISHNANI
as no longerSOMYA KISHNANI
to form part SOMYA KISHNANI
of those SOMYA
assets, KISHNANI
whether or SOMYA
not forKISHNAN
a
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
consideration, such transfer or disposal is a supply of goods by the person;
(b) where,
KISHNANI SOMYA byKISHNANI
or under the KISHNANI
SOMYA directionSOMYA
of a person
KISHNANIcarrying on a business,
SOMYA KISHNANI goods held
SOMYA KISHNANI or KISHNANI
SOMYA used forSOMYA
the purposes of
KISHNANI SOMY
SOMYA
the KISHNANI
business SOMYA
are putKISHNANI
to anySOMYA KISHNANI
private use orSOMYA KISHNANI
are used, or SOMYA
made KISHNANI
available SOMYA
to anyKISHNANI
person SOMYA KISHNANI
for use, for anySOMYA KISHNAN
purpose
other than a purpose of the business, whether or not for a consideration, the usage or making available of such
goods is a supply of services;
c) where
SaOMYA any SOMYA
KISHNANI personKISHNANI
ceases to be aKISHNANI
SOMYA taxableSOMYA
person, any goods
KISHNANI SOMYAforming part
KISHNANI of the
SOMYA assetsSOMYA
KISHNANI of any business
KISHNANI carried
SOMYA KISHNA
on by him
KISHNANI SOMYAshall be deemed
KISHNANI SOMYA to be supplied
KISHNANI SOMYA by him inSOMYA
KISHNANI the course or SOMYA
KISHNANI furtherance
KISHNANIof SOMYA
his business
KISHNANIimmediately
SOMYA KISHNANIbefore
SOMY
SOMYA KISHNANI
he ceases to SOMYA KISHNANI
be a taxable SOMYA unless—
person, KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNAN
(i) the
SOMYA business
KISHNANI is transferred
SOMYA KISHNANI SOMYAas aKISHNANI
going concern to another
SOMYA KISHNANI person;
SOMYA or
SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNAN
KISHNANI
(ii) the
SOMYA business
KISHNANI SOMYAis carried
KISHNANI onSOMYA
by a KISHNANI
personalSOMYA
representative who isKISHNANI
KISHNANI SOMYA deemed SOMYA
to be KISHNANI
a taxableSOMYA
person.
KISHNANI SOMYA KISHNAN

SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
OMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
5. Supply
OMYA KISHNANIofSOMYA
services
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
TheKISHNANI
OMYA followingSOMYA
shallKISHNANI
be treated as supply
SOMYA KISHNANIofSOMYA
services, namely:—
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI

OMYA KISHNANI SOMYA KISHNANI SOMYA
(a) renting of immovable property;
KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
OMYA KISHNANI SOMYA KISHNANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
(b) construction
OMYA KISHNANI SOMYA of KISHNANI
a complex, building,
SOMYA civilSOMYA
KISHNANI structure or aSOMYA
KISHNANI part thereof,
KISHNANIincluding a complex
SOMYA KISHNANI or KISHNANI
SOMYA building SOMYA
intended for
KISHNANI
OMYA
saleKISHNANI SOMYA wholly
to a buyer, KISHNANI orSOMYA KISHNANI
partly, exceptSOMYA
whereKISHNANI SOMYA consideration
the entire KISHNANI SOMYA KISHNANI
has been SOMYA KISHNANI
received after SOMYA KISHNANI
issuance of
OMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
completion certi cate, where required, by the competent authority or after its rst occupation, whichever is earlier.
SOMYA KISHNANI
(c) temporary
OMYA transfer
KISHNANI SOMYA or permitting
KISHNANI the use
SOMYA KISHNANI or enjoyment
SOMYA of any
KISHNANI SOMYA intellectual
KISHNANI SOMYA property
KISHNANIright;
SOMYA KISHNANI SOMYA KISHNANI

(d) KISHNANI
OMYA development,
SOMYA design,
KISHNANIprogramming,
SOMYA KISHNANIcustomisation,
SOMYA KISHNANIadaptation, upgradation,
SOMYA KISHNANI enhancement,
SOMYA KISHNANI implementation
SaOMYA KISHNANI of
SOMYA KISHNAN
information
OMYA KISHNANI technology
SOMYA KISHNANIsoftware;
SOMYA KISHNANI SOMYA KISHNANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an
act; and
OMYA
(f) KISHNANI
transfer SOMYA
of theKISHNANI
right toSOMYA
use KISHNANI
any goods SOMYA
forKISHNANI SOMYA KISHNANI
any purpose (whetherSOMYAor notKISHNANI
for a SOMYA
speci KISHNANI
ed period) SOMYA
for KISHNANI
cash,
deferred payment or other valuable consideration.
OMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
fi
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6. Composite
SHNANI supply
SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
The following composite supplies shall be treated as a supply of services, namely:—
SHNANI SOMYAcontract
(a) works KISHNANISOMYA KISHNANI
as de ned SOMYA
in clause KISHNANI
(119) SOMYA
of section 2;KISHNANI
and
SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
(b) supply,
SHNANI by way of
SOMYA KISHNANI or as
SOMYA part of
KISHNANI any KISHNANI
SOMYA service or in any
SOMYA otherSOMYA
KISHNANI manner whatsoever,
KISHNANI of goods,SOMYA
SOMYA KISHNANI beingKISHNANI
food orSOMYA
any
otherSOMYA
SHNANI article for human
KISHNANI SOMYAconsumption
KISHNANI SOMYAor any drinkSOMYA
KISHNANI (otherKISHNANI
than alcoholic liquor for
SOMYA KISHNANI human
SOMYA consumption),
KISHNANI where SOMYA
SOMYA KISHNANI such
SHNANI SOMYA
supply KISHNANI
or service is SOMYA KISHNANI
for cash, SOMYA
deferred KISHNANI
payment or SOMYA
other KISHNANI
valuable SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
consideration.
SHNANI SOMYA KISHNANI SOMYA KISHNANI SaOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
SHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANISOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA
SHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI
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KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI

SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA

KISHNANI SOMYA KISHNANI SOMYA

KISHNANI SOMYA KISHNAN

KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI SOMYA KISHNANI

SOMYA KISHNANI SOMYA KISHNANI

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