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of <h1>Section 7 of Tamil Nadu GST Act: Defines 'supply' including sales, transfers, and excludes Schedule III activities.</h1> Section 7 of the Tamil Nadu Goods and Services Tax Act, 2017, defines 'supply' as including various forms of transactions such as sale, transfer, barter, exchange, and more, made for consideration in business activities. It also covers import of services and certain activities specified in Schedules I and II. However, activities listed in Schedule III and certain government activities are excluded from being considered as supply. The government, based on Council recommendations, may specify by notification which transactions are deemed as supply of goods or services.
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