Section 7 of CGST Act,2017 – Scope of supply

Section 7 of CGST Act,2017 from bare act : –
(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 considerationby a person in the course or furtherance of business;

(b) import of services for a consideration whether or not in the course orfurtherance of business;

(c) the activities specified in Schedule I, made or agreed to be made without aconsideration; and

(d) the activities to be treated as supply of goods or supply of services asreferred to in Schedule II.

(2) Notwithstanding anything contained in sub-section (1),

(a) activities or transactions specified in Schedule III; or

(b) such activities or transactions undertaken by the Central Government, aState Government or any local authority in which they are engaged as publicauthorities, as may be notified by the Government on the recommendations of theCouncil,

shall be treated neither as a supply of goods nor a supply of services.

(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on therecommendations of the Council, specify, by notification, the transactions that are to betreated 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.

CHAPTER III

LEVY AND COLLECTION OF TAX

Chapter III of the CGST Act,2017 covers five sections relating toLEVY AND COLLECTION OF TAXunderGST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 7 :Scope ofsupply
Section 8 :Tax liabilityon compositeand mixedsupplies
Section 9 :Levy andcollection
Section 10 :Compositionlevy
Section 11 :Power tograntexemptionfrom tax

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