Scope of supply defines taxable transfers, including consideration based transactions, imports, specified free activities, and schedule classifications. The provision defines the scope of supply, including all transfers of goods or services for consideration and import of services, plus specified non consideration activities in Schedule I and classifications in Schedule II; it excludes Schedule III transactions and public authority activities and permits government notification to classify transactions as goods or services.
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Provisions expressly mentioned in the judgment/order text.
Scope of supply defines taxable transfers, including consideration based transactions, imports, specified free activities, and schedule classifications.
The provision defines the scope of supply, including all transfers of goods or services for consideration and import of services, plus specified non consideration activities in Schedule I and classifications in Schedule II; it excludes Schedule III transactions and public authority activities and permits government notification to classify transactions as goods or services.
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