Supply under GST determines taxable transactions including various forms and allows exclusions and reclassifications by notification.

Definition of supply for GST purposes includes all forms of provision of goods or services for a consideration and import of services; activities made without consideration are captured by Schedule I and Schedule II prescribes whether activity is goods or services. Activities in Schedule III and specified government public-authority transactions notified on Council recommendation are excluded. The Government may, on the Council's recommendation, notify transactions to be treated as supply of goods rather than services or vice versa.

---

---

---