Supply definition establishes taxable transactions, including import of services and specified no-consideration activities, with certain exclusions.

The provision defines the scope of supply for GST, including transfers of goods or services for consideration, import of services, activities without consideration in Schedule I, and classifications under Schedule II; it excludes Schedule III activities and certain public authority functions and empowers the Government, on the Council's recommendation, to notify transactions as either supply of goods or supply of services.

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