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of <h1>Section 7 of Chhattisgarh GST Act: Defines 'supply' to include various transactions like sale and import, excluding Schedule III activities.</h1> The Chhattisgarh Goods and Services Tax Act, 2017, defines 'supply' under Section 7 as including various forms of goods or services transactions, such as sale, transfer, barter, and others, conducted for consideration in business. It also includes the import of services and certain activities specified in Schedules I and II, whether or not for consideration. However, activities listed in Schedule III and specific government transactions are excluded from being considered as supply. The government, based on Council recommendations, may specify transactions as either supply of goods or services through notifications.
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