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            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.

            <h1>Supply under GST: definition centres on consideration and furtherance of business, with specific inclusions and exclusions.</h1> The definition of Supply under Section 7 CGST Act requires a transaction of goods or services made or agreed to be made for a consideration in the course or furtherance of business; it includes import of services and specified inter-entity transactions, while Schedule I lists supplies without consideration, Schedule II classifies transfers as goods or services, and Schedule III treats certain activities as neither supply, with the Government able to notify classification adjustments on Council recommendation.

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