Supply definition expanded to include various transactions and imports, with specified exclusions and notification-based reclassification. The provision defines supply to include all forms of provision of goods or services for consideration in the course or furtherance of business, import of services for consideration, activities in Schedule I even without consideration, and activities classified under Schedule II as goods or services. It excludes activities listed in Schedule III and permits exclusion of specified public authority activities by notification. The Government may notify, on the Council's recommendation, transactions to be treated as supply of goods instead of services or vice versa.
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Provisions expressly mentioned in the judgment/order text.
Supply definition expanded to include various transactions and imports, with specified exclusions and notification-based reclassification.
The provision defines supply to include all forms of provision of goods or services for consideration in the course or furtherance of business, import of services for consideration, activities in Schedule I even without consideration, and activities classified under Schedule II as goods or services. It excludes activities listed in Schedule III and permits exclusion of specified public authority activities by notification. The Government may notify, on the Council's recommendation, transactions to be treated as supply of goods instead of services or vice versa.
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