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Section 7 of CGST Act, 2017 – Scope of Supply Section 7 is one of the most important sections under GST , because GST is levied only when there is a “supply” . If there is no supply, there is no GST. 1. Legal Provision Section 7 of the Central Goods and Services Tax Act, 2017 defines what constitutes Supply . GST is charged under Section 9, but Section 7 determines whether a transaction is taxable at all. 2. Structure of Section 7 Section 7 includes: Section 7(1)(a) – Supply for consideration in course of business Section 7(1)(b) – Import of services Section 7(1)(c) – Activities in Schedule I Section 7(2) – Activities neither supply of goods nor services (Schedule III) Section 7(3) – Classification of supply 3. Section 7(1)(a) – Main Clause Supply includes: All forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal For a consideration In the course or furtherance of business. Essential E...