Supply under GST: broad definition includes consideration, import, and specified non consideration activities, with exclusions and classification powers. The provision defines supply broadly 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 classifications in Schedule II. It excludes activities in Schedule III and certain government public authority activities as may be notified. The Government, on the Council's recommendation, may notify transactions to be treated as goods rather than services or vice versa.
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: broad definition includes consideration, import, and specified non consideration activities, with exclusions and classification powers.
The provision defines supply broadly 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 classifications in Schedule II. It excludes activities in Schedule III and certain government public authority activities as may be notified. The Government, on the Council's recommendation, may notify transactions to be treated as goods rather than services or vice versa.
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