ELEVENTH SCHEDULE
SECTION OF: 1
1 TO 29
1. Agriculture, including agricultural extension
2. Land improvement, implementation of land reforms, land consolidation, and soil conservation.
3. Minor irrigation, water management, and watershed development.
4. Animal husbandry, dairying, and poultry.
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5. Fisheries.
6. Social forestry and farm forestry
7. Minor forest produce.
8. Small-scale industries, including food processing industries.
9. Khadi, village, and cottage industries.
10. Rural housing.
11. Drinking water
12. Fuel and fodder.
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13. Roads, culverts, bridges, ferries, waterways, and other means of communication.
14. Rural electrification, including distribution of electricity
15. Non-conventional energy sources.
16. Poverty alleviation program.
17. Education, including primary and secondary schools
18. Technical training and vocational education.
19. Adult and non-formal education.
21. Cultural activities.
22. Markets and fairs.
23. Health and sanitation, including hospitals, primary health centers, and dispensaries.
24. Family Welfare
25. Women and child development
26. Social welfare, including the welfare of the handicapped and mentally retarded.
27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.
28. Public distribution system.
29. Maintenance of community assets.]
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FAQ
Which activities are considered as supplies under Section 7 Schedule 1?
The following activities are considered as supplies under Section 7 Schedule 1, even if they are made without any consideration. Those activities are as follows:- Permanent transfer or sale of business assets where ITC has been availed on the asset can be treated as supply without consideration.
What are Schedule 1 supplies?
Schedule I, inter alia, stipulates that a supply of goods or services or both between related persons or between different persons, as referred to in section 25, is a supply even without consideration, provided that This may have been done in the course or furtherance of business.
What is the Schedule I CGST Act?
Activities mentioned under Schedule-I: Schedule-I of the CGST Act contains certain activities which are treated as supplies even if they are made without consideration. Notable examples include the permanent disposal of business assets on which input tax credit (ITC) is availed and the supply of goods or services between related persons or specific persons.
