Supply under GST defines taxable transactions, includes imports and specified non consideration activities, with government exceptions and notification power. Section 7 defines supply to include all forms of provision of goods or services for consideration, import of services for consideration, activities in Schedule I made without consideration, and classifications in Schedule II; it excludes transactions in Schedule III and specified government public authority activities from being supplies and empowers the Government, on Council recommendations, to notify transactions as exclusively goods or services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply under GST defines taxable transactions, includes imports and specified non consideration activities, with government exceptions and notification power.
Section 7 defines supply to include all forms of provision of goods or services for consideration, import of services for consideration, activities in Schedule I made without consideration, and classifications in Schedule II; it excludes transactions in Schedule III and specified government public authority activities from being supplies and empowers the Government, on Council recommendations, to notify transactions as exclusively goods or services.
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