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Alok k.garg, Inderjeet kaur bamrah Treatise on Schedule III
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Description
"Treatise on Schedule III of the CGST Act, 2017" is a comprehensive legal commentary dedicated to one of the most critical, yet often misunderstood, components of the Goods and Services Tax framework in India. Schedule III enumerates transactions or activities that are neither treated as a supply of goods nor a supply of services, and hence fall outside the scope of GST altogether.
This treatise offers an in-depth exploration of:
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The legislative intent behind excluding certain transactions from GST
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Detailed analysis of each entry in Schedule III
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Evolution of jurisprudence on "non-supply" under GST
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Judicial interpretations and Supreme Court / High Court rulings
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Practical implications for taxpayers, professionals, and regulators
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Analysis of key inclusions like:
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Services by employees to employers
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Functions of constitutional authorities
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Sale of land and completed buildings
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Actionable claims
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Duties performed by MPs/MLAs
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Funeral and related services
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The book further evaluates notified changes to Schedule III, including the retrospective inclusion of certain activities (e.g., high sea sales, merchant trading) via amendments and clarifications from CBIC and the GST Council.
Each chapter is enriched with:
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Comparative references to global VAT/GST regimes
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Practical illustrations and use cases
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Compliance guidance for audits and assessments
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Risk mitigation strategies for classification of transactions
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Content
???? Part I – Introduction & Conceptual Framework
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Overview of Supply Under GST
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Legal Significance of Schedule III
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Distinction Between:
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Supply (Section 7)
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Non-supply (Schedule III)
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Exempt Supply vs No Supply
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Constitutional and Legislative Intent Behind Schedule III
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Global Practices: “Out of Scope” Transactions in VAT/GST Regimes
???? Part II – Detailed Analysis of Entries in Schedule III
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Entry 1: Services by Employee to Employer in Course of Employment
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Scope and Limitations
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Employer-Employee Relationship Tests
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Secondment, Deputation & Gig Models
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Entry 2: Functions Performed by MPs, MLAs, Panchayats, etc.
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Role of Constitutional Authorities
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Judicial Pronouncements
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Whether Perks and Allowances Are Covered
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Entry 3: Services by Courts or Tribunals
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Judicial vs Quasi-Judicial Bodies
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Arbitration: Whether Covered?
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Entry 4: Duties Performed by Constitutional Functionaries
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President, Governor, Judges – Analysis
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Distinction from Professional Services
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Entry 5: Duties Performed by Members of Local Bodies
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Municipal Corporators, Panchayat Heads, etc.
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Entry 6: Services of Funeral, Burial, Crematorium or Mortuary
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Religious Services & Ancillary Support
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Commercialization Concerns
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Entry 7: Sale of Land and Completed Buildings
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Definition of “Completed Construction”
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Time of Supply & Booking Models
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Interplay with Schedule II and Notification 11/2017
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Entry 8: Actionable Claims (other than lottery, betting, gambling)
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Nature of Actionable Claims
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Judicial Interpretations
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Treatment of EMI Receivables, Debts, etc.
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???? Part III – Amendments & Clarifications
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Retrospective Amendments via Finance Act, 2021
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High Sea Sales
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Merchant Trade Transactions
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Out-and-out Sales
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Judicial Impact and Legal Challenges
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CBIC Circulars, Press Releases & Advance Rulings
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Circular No. 3/1/2018-GST
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Relevant AAR and AAAR Decisions
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???? Part IV – Compliance and Practical Issues
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Classification Disputes & Impact on Input Tax Credit
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Common Errors in Reporting Schedule III Transactions
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Audit & Assessment Implications
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GST Returns (GSTR-1, GSTR-3B) Treatment
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Reconciliation with Books of Accounts and Income Tax
???? Part V – Case Law & Judicial Trends
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Supreme Court & High Court Judgments
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Advance Ruling Authorities – Key Decisions
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GSTAT and Appellate Jurisprudence
???? Part VI – Comparative Law & Policy
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VAT/GST Treatment of Non-Supply Transactions in:
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UK
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Australia
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Singapore
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Canada
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Lessons for India and Policy Recommendations
More Information
Product Summary
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