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<h1>Amendments to Section 7 of CGST Act: Clause Changes and New Sub-section 1A Define Supply as Goods or Services.</h1> Section 7 of the Central Goods and Services Tax (Amendment) Act, 2018, effective from July 1, 2017, introduces changes to the principal Act. Sub-section (1) is amended by inserting 'and' in clause (b), omitting 'and' in clause (c), and removing clause (d). A new sub-section (1A) is added, stipulating that certain activities or transactions constituting a supply will be treated as either goods or services as per Schedule II. Additionally, sub-section (3) is revised to include references to the new sub-section (1A).