Section 1. Subs. by Act 8 of 2023, s. 151, for section 114 (w.e.f. 1-8-2023)

1. Subs. by Act 8 of 2023, s. 151, for section 114 (w.e.f. 1-8-2023). - (a) who has been dismissed or removed from Government service; or (b) who is convicted of an offence connected with any proceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or (c) who is found guilty of misconduct by the prescribed authority; or (d) who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1)— (i) for all times in case of persons referred to in clauses (a), (b) and (c); and (ii) for the period during which the insolvency continues in the case of a person referred to in clause (d). (4) Any person who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act. 1. Cl (b) omitted by Act 8 of 2023, s. 157, (w.e.f. 1-10-2023). 2. Subs. by s. 157, ibid., for clause (c) (w.e.f. 1-10-2023). 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 1. Paragraph 7 omitted by Act 13 of 2021, s. 122 (w.e.f. 1-1-2022). SCHEDULE III [ See section 7] 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.