Meaning and scope of supply
Section 3
Bill
PRELIMINARY
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
3. Meaning and scope of supply
\n (1) Supply includes-
\n (a) all forms of supply of goods and\/or services 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,
\n (b) importation of services, for a consideration whether or not in the course or furtherance of business, and
\n (c) a supply specified in Schedule I, made or agreed to be made without a consideration.
\n (2) Schedule II, in respect of matters mentioned therein, shall apply for determining what is, or<\/p>\n
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