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of <h1>Understanding 'Supply' Under Tripura GST Act 2017: Sales, Transfers, Imports, and Exclusions Explained</h1> The Tripura Goods and Services Tax Act, 2017, outlines the scope of 'supply' under its provisions. Supply includes all forms of goods or services transactions such as sale, transfer, barter, exchange, and more, conducted for consideration in business activities. It also covers import of services and certain activities without consideration as specified in Schedule I and II. However, activities listed in Schedule III and those conducted by government authorities as public duties are excluded from being considered as supply. The government, based on Council recommendations, can specify transactions as either supply of goods or services through notifications.
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