Section 7 – GST – States – LEVY AND COLLECTION OF TAX – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER III LEVY AND COLLECTION OF TAX 7. Scope of supply (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, license, 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; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =