Scope of supply governs which transactions constitute taxable supplies, including imports and notified classifications under GST. Section 7 defines the scope of supply broadly to include all forms of provision of goods or services for consideration, import of services, activities without consideration under Schedule I, and activities classified under Schedule II. It excludes activities in Schedule III and specified public authority activities from being supplies, and empowers the Government, on the Council's recommendation, to notify transactions as supply of goods or supply of services.
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.
Scope of supply governs which transactions constitute taxable supplies, including imports and notified classifications under GST.
Section 7 defines the scope of supply broadly to include all forms of provision of goods or services for consideration, import of services, activities without consideration under Schedule I, and activities classified under Schedule II. It excludes activities in Schedule III and specified public authority activities from being supplies, and empowers the Government, on the Council's recommendation, to notify transactions as supply of goods or supply of services.
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