Exploring "Supply" Under Section 7 of GST Act: Sale, Transfer, Barter, and Business Transactions Explained

The the meaning and scope of "supply" under Section 7 of the GST Act, detailing various forms of supply, including sale, transfer, barter, and more. It emphasizes that supply must be for consideration and in the course of business. Examples illustrate when activities are taxable under GST, such as when an operating member provides services using its machinery. The text also discusses deemed supply, non-supply activities, and clarifications regarding GST liability in specific scenarios, including warranty replacements and insurance claims. It highlights the importance of determining whether a transaction qualifies as a supply to assess GST applicability.

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