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<h1>Section 7 of Punjab GST Act 2017: Defines 'supply' scope, includes transactions for consideration, excludes certain government activities.</h1> Section 7 of the Punjab Goods and Services Tax Act, 2017, defines the scope of 'supply' for tax purposes. It includes all forms of goods or services transactions such as sale, transfer, barter, and more, conducted for consideration in business. It also covers import of services and specific activities outlined in Schedules I and II. Certain transactions specified in Schedule III or undertaken by government entities as public authorities are excluded from being classified as supply. The government can further specify transactions as either supply of goods or services based on council recommendations.