Scope of supply: broad inclusion of transfers, imports and specified non consideration activities, with defined exclusions and classification powers. The provision defines the scope of supply to include transfers of goods or services for consideration, import of services for consideration, activities without consideration listed in Schedule I, and items treated as supplies under Schedule II, while excluding Schedule III activities and certain public authority actions; the Government may notify transactions to be classified specifically as goods or services on the Council's recommendation.
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: broad inclusion of transfers, imports and specified non consideration activities, with defined exclusions and classification powers.
The provision defines the scope of supply to include transfers of goods or services for consideration, import of services for consideration, activities without consideration listed in Schedule I, and items treated as supplies under Schedule II, while excluding Schedule III activities and certain public authority actions; the Government may notify transactions to be classified specifically as goods or services on the Council's recommendation.
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