Scope of supply defines what constitutes supply, including specified inclusions, exclusions, and classification powers under GST. Section 7 sets out the scope of supply under GST: it includes all forms of provision of goods or services for consideration, import of services for consideration, activities in Schedule I made without consideration, and activities referred to in Schedule II. It excludes activities in Schedule III and certain governmental public authority activities as notified, and permits government notifications, on the Council's recommendation, to classify transactions as either 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 defines what constitutes supply, including specified inclusions, exclusions, and classification powers under GST.
Section 7 sets out the scope of supply under GST: it includes all forms of provision of goods or services for consideration, import of services for consideration, activities in Schedule I made without consideration, and activities referred to in Schedule II. It excludes activities in Schedule III and certain governmental public authority activities as notified, and permits government notifications, on the Council's recommendation, to classify transactions as either supply of goods or supply of services.
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