Scope of supply: GST definition covers various forms of provision and permits governmental reclassification of transactions.

The provision defines supply to include all forms of provision of goods or services for consideration, import of services for consideration, activities without consideration listed in Schedule I, and activities treated as supply in Schedule II. It excludes activities or transactions in Schedule III and specified government public authority activities from being supply, and empowers the Government, on Council recommendation, to notify reclassification of transactions as either supply of goods or supply of services.

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