Supply (Sec 7 of CGST Act 2017) includes -
- All forms of supply of goods &/or services such as sale,transfer,barter,exchange,lease,rental,licence or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
- Importation of service for a consideration whether or not in the course or furtherance of business.
- Activities specified in Schedule I made or agreed to be made without consideration.
- Activities to be treated as supply of goods or supply of services as referred in Schedule II.
- Transactions mentioned in Schedule III will neither be treated as supply of goods nor supply of services.
- All forms of supply of goods &/or services such as sale,transfer,barter,exchange,lease,rental,licence or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
- Importation of service for a consideration whether or not in the course or furtherance of business.
- Activities specified in Schedule I made or agreed to be made without consideration.
- Activities to be treated as supply of goods or supply of services as referred in Schedule II.
- Transactions mentioned in Schedule III will neither be treated as supply of goods nor supply of services.
