Section 7 - Scope of supply.

Scope of supply under GST defines taxable supply, including imports, specified non consideration activities, and classification rules.

Scope of supply under the goods and services tax treats all forms of provision of goods or services for consideration in the course or furtherance of business-including sale, transfer, barter, exchange, license, rental, lease or disposal-and import of services for consideration as supply; specified activities without consideration may also be treated as supply, while certain activities and transactions are excluded from supply; the Government may notify transactions to be treated as supply of goods or as supply of services on the Council's recommendation.