1

Goods held/used for business are put to private use or are made available to any person for use for any purpose other than business , by/under directions of persons carrying on the business , whether or not for consideration. For the purpose of taxability as per Schedule II of CGST Act , 2017 shall be treated as supply of:

  • A

    Goods

  • B

    Services

  • C

    Both goods and services

  • D

    Job work