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Supply of service is a residual category. Any supply which is not a supply of goods falls under the supply of service.

Some supply may appear to be a service but are specifically covered under supply of goods in executive regulation

like:
  1. Granting, assignment, cessation or surrender of a right.
  2. Making available a facility or advantage.
  3. Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity.
  4. The transfer of an indivisible share in a good.
  5. The transfer or licensing of intangible rights, for example, rights of authors, investors, artists, and rights in trademark and rights which the laws of the state deemed to be such.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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