Scope of supply under GST: inclusion of wide categories and government-specified exclusions shape taxable supply classification. Section 7 sets the scope of supply under the Arunachal Pradesh GST Act by defining supply to include transfers of goods or services for consideration, import of services, activities without consideration in Schedule I, and activities classified under Schedule II; it excludes Schedule III transactions and specified government public-authority activities from supply and empowers the Government, on Council recommendation, to notify transactions as either supply of goods or supply of services.
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Provisions expressly mentioned in the judgment/order text.
Scope of supply under GST: inclusion of wide categories and government-specified exclusions shape taxable supply classification.
Section 7 sets the scope of supply under the Arunachal Pradesh GST Act by defining supply to include transfers of goods or services for consideration, import of services, activities without consideration in Schedule I, and activities classified under Schedule II; it excludes Schedule III transactions and specified government public-authority activities from supply and empowers the Government, on Council recommendation, to notify transactions as either supply of goods or supply of services.
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