Section 7 – Scope of Supply

Section 7(1) – Definition of Supply
Section 7(2) – Exceptions
– Activities specified as per schedule III

– Activities that are undertaken by CG, SG, Local Authority, that may be notified by the Government on the recommendation of the council, shall be treated neither as supply of goods or services.

Section 7(3) – Government has the power to notify the transactions
The Government on the recommendation of the council shall notify the transactions that are to be treated as :-
– A supply of goods and not a supply of services


– A supply of services and not a supply of goods

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