Supply definition under GST covers transactions for consideration, imports and specified non consideration activities, with limited exclusions. Section 7 defines supply to include all forms of provision of goods or services for a consideration, import of services for a consideration, activities in Schedule I made without consideration, and activities classified in Schedule II. It excludes activities or transactions in Schedule III and certain government or public authority activities as notified, and empowers the Government, on the Council's recommendation, to notify transactions to be treated specifically as supply of goods or as 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.
Supply definition under GST covers transactions for consideration, imports and specified non consideration activities, with limited exclusions.
Section 7 defines supply to include all forms of provision of goods or services for a consideration, import of services for a consideration, activities in Schedule I made without consideration, and activities classified in Schedule II. It excludes activities or transactions in Schedule III and certain government or public authority activities as notified, and empowers the Government, on the Council's recommendation, to notify transactions to be treated specifically as supply of goods or as supply of services.
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