Section 7 – Acts – LEVY AND COLLECTION OF TAX – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 7 – CHAPTER III LEVY AND COLLECTION OF TAX Scope of supply. 7. (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business 1[and]; (c) the activities specified in Schedule I, made or agreed to be made without a consideration 2[****]; 3[****] 4[(1A) where certain activities or transactions constitute a supply in ac
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ions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. ****** Notes 1. Inserted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been inserted. 2. Omitted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been omitted, before it was read as "and" 3. Omitted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-07-2017 and shall always be deemed to have been omitted, before it was read as "(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II." 4. Inser
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