The Central Goods and Services Act, 2017 (CGST Act) SCHEDULE III [See Section 7 of the CGST Act] 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)
Section 97 of The Indian Evidence Act, 1872 97. Evidence as to application of language to one of two sets of facts, to neither of which the whole correctly applies.—When the language used applies partly to one set existing facts, and partly to another set of existing facts, but the whole of it does not
Section 96 of The Indian Evidence Act, 1872 96. Evidence as to application of language which can apply to one only of several persons.—When the facts are such that the language used might have been meant to apply to any one, and could not have been meant to apply to more than one, of several
The Central Goods and Services Act, 2017 (CGST Act) SCHEDULE II [See Section 7 of the CGST Act] Activities or Transactions to be treated as Supply of Goods or Supply of Services 1) Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or
Section 95 of The Indian Evidence Act, 1872 95. Evidence as to document unmeaning in reference to existing facts.—When language used in a document is plain in itself, but is unmeaning in reference to existing facts, evidence may be given to show that it was used in a peculiar sense. Illustration A sells to B,
Section 94 of The Indian Evidence Act, 1872 94. Exclusion of evidence against application of document to existing facts.—When language used in a document is plain in itself, and when it applies accurately to existing facts, evidence may not be given to show that it was not meant to apply to such facts. Illustration A
The Central Goods and Services Act, 2017 (CGST Act) SCHEDULE I [See Section 7 of the CGST Act] Activities to be treated as Supply even if made without consideration 1) Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2) Supply of goods or services or both
Section 93 of The Indian Evidence Act, 1872 93. Exclusion of evidence to explain or amend ambiguous document.—When the language used in a document is, on its face, ambiguous or defective, evidence may not be given of facts which would show its meaning or supply its defects. Illustrations (a) A agrees, in writing, to sell
Section 92 of The Indian Evidence Act, 1872 92. Exclusion of evidence of oral agreement.—When the terms of any such contract, grant or other disposition of property, or any matter required by law to be reduced to the form of a document, have been proved according to the last section, no evidence of any oral
Section 91 of The Indian Evidence Act, 1872 91. Evidence of terms of contracts, grants and other dispositions of property reduced to form of documents.—When the terms of a contract, or of a grant, or of any other disposition of property, have been reduced to the form of a document, and in all cases in