Scope of supply: taxable transactions include consideration-based and specified no-consideration activities, with exclusions notified by government on recommendation of council.

Scope of supply defines taxable transactions: all forms of supply of goods or services for consideration, import of services, activities without consideration listed in Schedule I, and activities classified under Schedule II. Activities in Schedule III and specified public authority functions notified on Council recommendation are excluded from supply. The Government may notify, on Council recommendation, transactions to be treated as supply of goods instead of services or vice versa.

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