Schedule 1

Activities  to be  treated  as supply  even without  Consideration 

 

There are three schedules in gst
schedule 1 is activities to be treated as supply even done without considering
2. activities or transaction to be treated as supply of goods or supply of services
3. activities not to be considered as supply

Schedule I , talks about the activities treated as supply even if it's made without consideration. It's basically supply between related or distinct person.

Schedule II talks about the whether the particular transaction is supply of services or supply of goods. But transaction shall be taxed only when they constitute 'supply' in accordance with provision of Section 7(1)(a),(b) & (c) of CGST Act.

Schedule III : Transactions which are neither supply of services nor supply of Goods .

In title he has written only shedule I of the CGST act.