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<h1>Meaning of supply: comprehensive GST definition covering consideration, importation, free supplies, classification and combined-supply rules.</h1> Section 3 defines supply to include all forms of transfer of goods and/or services for consideration, importation of services for consideration, and specified supplies without consideration. Schedule II determines whether a transaction is a supply of goods or services; Schedule III lists exclusions from supply; Schedule IV excludes public authority activities. Governments may notify transactions as goods, services, or neither. Composite supplies are taxed as the principal supply and mixed supplies as the component with the highest tax rate.
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