Section 7 of CGST: Scope of Supply:
(1)
For the purposes of this Act, the expression “supply” includes––
(a) all forms of supply
of goods or services or both such as sale, transfer, barter, exchange, licence,
rental, lease or disposal made or agreed to be made for a consideration by a
person in the course or furtherance of business;
(b) import of services
for a consideration whether or not in the course or furtherance of business;
(c) the activities
specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be
treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding
anything contained in sub-section (1),––
(a) activities or
transactions specified in Schedule III; or
(b) such activities or
transactions undertaken by the Central Government, a State Government or any
local authority in which they are engaged as public authorities, as may be
notified by the Government on the recommendations of the Council, shall be
treated neither as a supply of goods nor a supply of services.
(3) Subject to the
provisions of sub-sections (1) and (2), the Government may, on the
recommendations of the Council, specify, by notification, the transactions that
are to be treated as—
(a) a supply of goods and
not as a supply of services; or
(b) a supply of services
and not as a supply of goods.
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