APGST Act 7अध्याय III · Levy and Collection of Tax
धारा 7 · Scope of supply
अक्षर आकार — स्तर 1, कुल 4 में से
(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; [and] [Inserted by Act No. 23 of 2018, dated 19.10.2018.](c)
the activities specified in Schedule I, made or agreed to be made without a consideration; [***] [Omitted 'and' by Act No. 23 of 2018, dated 19.10.2018.](1A)
[ where certain activities of transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as refferred to in Schedule II] [Inserted by Act No. 23 of 2018, dated 19.10.2018.](3)
Subject to the provisions of [sub-sections (1), (1A) and (2)] [Substituted 'sub-sections (1) and (2)' by Act No. 23 of 2018, dated 19.10.2018.], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated 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.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।