Scope of supply: inclusive GST definition covers supplies, import of services, specified no consideration activities and prescribed exceptions.

The provision defines the scope of supply to include all forms of provision of goods or services for consideration, import of services, certain activities without consideration listed in Schedule I, and the classifications in Schedule II; it excludes Schedule III activities and notified public authority activities from being supplies and empowers the Government, on council recommendation, to notify reclassification of transactions as supply of goods or supply of services.

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