Section 7 Maharashtra GST Act 2017
[ Section 7 Maharashtra GST Act 2017 explains Scope of supply and is covered in Chapter III : Levy and Collection of Tax ]
Scope of supply
7. (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 ; | |
| (c) | the activities specified in Schedule I, made or agreed to be made without a consideration ; and | |
| (d) | the activities to be treated as supply of goods or supply of services as referred 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, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, |
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 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. |
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