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SECTION 7 – SCOPE OF SUPPLY (Section 7 of the Central Goods and Services Tax Act, 2017) 1. BARE PROVISION (SECTION 7 – FULL STRUCTURE SIMPLIFIED) Section 7(1) Supply includes: (a) All forms of supply of goods or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made for consideration in the course or furtherance of business (b) Import of services for consideration whether or not in the course or furtherance of business (c) Activities specified in Schedule I made without consideration (d) Activities treated as supply of goods or supply of services as per Schedule II Section 7(1A) Activities specified in Schedule II shall be treated either as supply of goods or supply of services. Section 7(2) Notwithstanding Section 7(1), the following are not supply: (a) Activities specified in Schedule III (b) Activities undertaken by Government as public authority (as notified) Section 7(3) Government may specify transactions to be ...