Supply definition expanded to include varied transactions and imports, with specified exclusions and government reclassification power.

The provision defines supply to include all forms of supply of goods or services for consideration, import of services, activities in Schedule I without consideration, and items in Schedule II. Activities in Schedule III and specified government/public authority activities are excluded from supply when notified. The Government may, on Council recommendation, notify transactions to be treated as goods rather than services or as services rather than goods.

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