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of <h1>Definition of 'supply' under the Act covers all forms of providing goods or services, including import and no-consideration activities</h1> For the Act, 'supply' encompasses all forms of provision of goods or services for consideration in the course or furtherance of business-sale, transfer, barter, exchange, licence, rental, lease or disposal-and includes import of services and specified activities made without consideration. Transactions between a non-individual and its members or constituents are treated as supplies between separate persons. Certain activities listed in Schedule II are classified as either goods or services, while activities in Schedule III and specified public authority actions are not treated as supply. The Government may, on Council recommendation, notify transactions to be treated as goods or services.
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