ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED

NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3.(a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause. 4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than lottery, betting and gambling. 56[7.Supply of goods from a place outside India to another place outside India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.] Explanation 57[1].––For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court. 58[Explanation 2.— For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).] ======================================= 1 Notified vide Notifiicatioo Noo -6-201f /LAf dated 26/0/2/201f o [5EOG,5 SI Noo0 dated 26/0/2/201f ] 2 Substituted for “the Appellate Authority and the Appellate Tribunal” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, Series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 3 Substituted for “Central Board of Excise and Customs” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, Series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 4 Substituted for “services provided by a race club by way of totalisator or a licence to book maker in such club; and” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 5 Omitted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 6 Substituted for “clause (c)” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 7 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 8 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 9 Inserted w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 10 Omitted w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 11 Omitted w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). Inserted w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). Substituted for “sub-sections (1) and (2)” w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019- LA dated 25.02.2019). 14 Substituted for “The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 15 Substituted for “in lieu of the tax payable by him, an amount calculated at such rate” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 16 Substituted for “one crore rupees, as may be recommended by the council” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 17 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 18 Substituted for “he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 19 Omitted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 20 Omitted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 21 Omitted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 22 Substituted for “Explanation.—For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 23 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 24 Substituted for “(a) motor vehicles and other conveyances except when they are used–– (i) for making the following taxable supplies, namely:— (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both— (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except where–– (A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or (B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession;” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 25 Substituted for “under entry 84” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 26 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 27 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 28 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 29 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 30 Substituted for “Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 31 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 32 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 33 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 34 Substituted for “Where a tax invoice has” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019- LA dated 25.02.2019). 35 Substituted for “a credit note” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 36 Substituted for “where a tax invoice has” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019- LA dated 25.02.2019). 37 Substituted for “ a debit note” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 38 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 39 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 40 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 41 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 42 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 43 Substituted for “section 37” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 44 Substituted for “ (a) refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies;” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 45 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 46 Substituted for “(e) in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises;” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019- LA dated 25.02.2019). 47 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 48 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 49 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 50 Substituted for “seven days” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 51 Substituted for “seven days” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 52 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 53 Substituted for “Act 16 of 1969” w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 54 Omitted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019). 55 Inserted w.e.f. 01.07.2017 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 56 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 57 Numbered w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019) 58 Inserted w.e.f. 01.02.2019 vide The Goa Goods and Services Tax (Amendment) Act, 2019, published in EOG No. 3, series I No. 47 dated 26.02.2019 (Notification no. 7/5/2019-LA dated 25.02.2019)