Scope of supply: inclusive definition covering commercial transfers, imports, specified no-consideration activities, and schedule-based exclusions.

The provision adopts an inclusive definition of supply to cover all forms of transfer or provision of goods and services for a consideration, import of services for consideration, activities without consideration listed in Schedule I, and activities classified under Schedule II; it excludes Schedule III activities and specified public authority transactions from being supplies and permits the Government, on Council recommendation, to notify transactions to be treated as supply of goods rather than services or vice versa.

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