Scope of supply defined under GST: inclusions, exclusions, and government power to classify transactions as goods or services.

Defines the scope of supply by including supplies for consideration (sale, transfer, barter, license, rental, lease, disposal), import of services for consideration, activities in Schedule I made without consideration, and activities classified under Schedule II. Excludes activities listed in Schedule III and specified public authority activities; empowers the Government, on the Council's recommendation, to notify transactions as supply of goods rather than services or vice versa.

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