Section 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building

5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than[1] [specified actionable claims]. 5. Supply of services The following shall be treated as supply of services, namely:— (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been 1. Ins. by Act 31 of 2018, s. 31 (w.e.f. 1-7-2017). 2. The words "whether or not for a consideration" omitted by Act 12 of 2020, s. 131 (w.e.f. 1-7-2017). received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation .—For the purposes of this clause— (1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:— (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodelling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. 5. The word "and" omitted by Act 30 of 2023, s. 3 (w.e.f. 1-10-2023). 6. Ins. by s. 3, ibid. (w.e.f. 1-10-2023). (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 1 [ Explanation 3 5. Numbered and- ins by Act 31 of 2018, s. 32 (w.e.f. 1-2-2019). 1 [ Explanation 3.—For the purposes of clause (aa) of paragraph 8, the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005 (28 of 2005).] 1. Ins. by Act 7 of 2025, s. 133 (w.e.f. 1-7-2017).