Section 4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased

4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. 4. The word "and" omitted by Act 23 of 2019, s. 93 (w.e.f. 1-1-2020). 5. Subs. by s. 93, ibid ., for "Council:" (w.e.f. 1-1-2020). 6. Ins. by s. 93, ibid. (w.e.f. 1-1-2020). provisions of section 73 or section 74[1] [or section 74A] shall, mutatis mutandis , apply for determination of tax and penalty. 2[ Explanation 1.—For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.—For the purposes of determining the tax payable by a person under this section, the expression "turnover in State or turnover in Union territory" shall not include the value of following supplies, namely:— (i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.] 4. Import of services by a[1] [person] from a related person or from any of his other establishments outside India, in the course or furtherance of business. 1. Subs. by Act 31 of 2018, s. 30 for "taxable person" (w.e.f. 1-2-2019). SCHEDULE II [ See section 7] ACTIVITIES[1] [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets,[2] *, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business,[2] *, the usage or making available of such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless— (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person.