Scope of supply includes diverse transactions and imports, with specified exclusions and government power to reclassify transactions.

The provision defines supply to include all forms of provision of goods or services for consideration, import of services for consideration, activities listed in Schedule I made without consideration, and items in Schedule II treated as goods or services; it excludes activities in Schedule III and specified public authority activities from being supply, and empowers the government to notify reclassification of transactions as goods or services.

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