State in which Schedule of the CGST Act, 2017 the following supplies have been covered. Also determine the category (i.e. Supply of Goods/ Services/…

(a) (i) Services by any court or tribunal established under any law for the time being in force is covered in Schedule III of the CGST Act, 2017. It is classified neither as supply of goods nor supply of services. (ii) Any treatment or process which is applied to another person's goods is covered in Schedule II of the CGST Act, 2017, and it is classified as supply of services. (iii) Goods forming part of business assets are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets is covered in Schedule II of the CGST Act, 2017, and it is classified as supply of goods. (iv) Sale of land is covered in Schedule III of the CGST Act, 2017. It is not a supply as same is classified neither as supply of goods nor supply of services. (v) Permanent transfer or disposal of business assets where input tax credit has been availed on such assets is covered in Schedule I of the CGST Act, 2017. Same is treated as deemed supply.