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Section 7(1A) classifies activities listed in Schedule II as supply of goods or services. Which is correctly mapped?
ARenting of immovable property — supply of goods
BTransfer of title in goods — supply of services
CRestaurant service — supply of services
DWorks contract — supply of goods
Answer & Solution
Correct answer: C. Restaurant service — supply of services
1. Schedule II classifies seven scenarios; restaurant (Sched II para 6(b)) is treated as supply of services.
2. Renting of immovable property is also supply of services (para 2/5).
3. Transfer of title in goods is supply of goods (para 1(a)); works contract is supply of services (para 6(a)).
_Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sched II_
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