Relevance of distinction between goods and service in GST

Relevance of distinction between goods and service in GST :

Though transaction is taxable whether activity is ‘goods’ or ‘service’, the distinction between goods and service is relevant in following cases – (a) place of provision (b) Point of taxation.

Further, all activities specified in Schedule II are included in definition of ‘supply’ as per section 7(1)(d) of CGST Act and hence liable to CGST.