(1) For the purposes of this Act, the expression “supply” includes–– Scope of supply.
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
5 [(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for case, deferred payment or other valuable consideration;
Explanation: For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal of authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another.]
(b) import of services for a consideration whether or not in the course or furtherance of business 1 [and];
(c) the activities specified in Schedule I, made or agreed to be made without a consideration;
2 [***]
(d) 3 [***] 4 [(IA) where certain activities or transaction constitute a supply in accordance with the provision or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of good or supply of services as referred to in schedule II.]
(2) Notwithstanding anything contained in sub-section (1), ––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
-------------------------------------------------------------------- 1- Inserted by section 3 (a) (i) of Uttrakhand. Act no. 31 of 2018.
2- Omitted by section 3 (a) (ii) of Uttrakhand. Act no. 31 of 2018.
3 –Omitted by section 3 (a) (iii) of Uttrakhand. Act no. 31 of 2018.
4 –Inserted by section 3 (b) of Uttrakhand. Act no. 31 of 2018.
5- Ins. by section 2 of U.K Act no 22 of 2021.
19 The Uttarakhand Goods And Services Tax Act, 2017
(3) Subject to the provisions of 1 [sub-sections (1), (1A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as—
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods
8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — Tax liability on composite and mixed supplies.
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.