Section 7 Kerela GST Ordinance 2017
[ Section 7 Kerela GST Ordinance 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 Ordinance, 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. |
Kerela GST Ordinance 2017
Kerela GST Rules 2017
Kerela GST Notifications
Kerela GST Rate Notifications
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |