Scope of supply under GST clarifies taxable transactions, deemed supplies, and exclusions affecting levy and input tax credit consequences. The statutory concept of supply under GST includes provision of goods or services for consideration in the course or furtherance of business, transactions agreed to be made, imports of services, and specified activities without consideration. Deemed supplies under Schedule II and exclusions under Schedule III distinguish taxability, while notifications and circulars clarify sectoral issues such as warranty replacements, insurance salvage, and licence fees. The taxability test focuses on supply, consideration, business nexus, taxable person status, taxable supply character, and supplies between associations and members.