Section 7 - Scope of supply.

Supply scope clarifies which transactions constitute taxable supply and enables government notifications to classify or exclude activities.

Scope of supply defines supply to include transfers of goods or services for consideration, import of services, Schedule I activities without consideration, and Schedule II classifications. It excludes Schedule III transactions and permits the Government, on the Council's recommendation, to notify public authority activities as non supplies and to reclassify transactions as supply of goods or supply of services.