Section 7 – Scope of supply
Section 7 of CGST Act, 2017 – Scope of Supply Updated on: February 2026 Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 7 Section 7(1): For the purposes of this Act, the expression “supply” includes: 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 consideration In the course or furtherance of business Section 7(1)(b): Import of services for a consideration whether or not in the course or furtherance of business. Section 7(1)(c): Activities specified in Schedule I , made or agreed to be made without a consideration. Section 7(2): Activities specified in Schedule III or notified by Government shall be treated neither as supply of goods nor supply of services. Section 7(3): The Government may, on the recommendations of the Council, specify transactions to be treated as supply of goods or supply of services. 2. What is t...