Scope of supply defines taxable supplies, exempted transactions, and government exclusions by notification under GST framework.

Scope of supply defines supply to include all forms of provision of goods or services for consideration in the course or furtherance of business, import of services for consideration, activities specified in Schedule I made without consideration, and activities treated as supply under Schedule II. It excludes Schedule III transactions and notified public authority activities, and permits government notification, on the Council's recommendation, to classify particular transactions exclusively as goods or services.

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