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<h1>Scope of supply clarifies taxable transactions, includes various transfers and imports, with specified exclusions and reclassification powers.</h1> Scope of supply treats as supply various transfers and dealings in goods or services for consideration including sale, transfer, barter, exchange, license, rental, lease or disposal in the course or furtherance of business; includes import of services for consideration; includes activities without consideration specified in Schedule I and classifications in Schedule II. Activities in Schedule III and certain public authority transactions are excluded from supply, and the Government may notify reclassification of transactions as goods or services on the Council's recommendation.