Section 7(1) in The Central Goods and Services Tax Act, 2017
(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, licence, 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. 31 of 2018, dated 29.8.2018.](c)the activities specified in Schedule I, made or agreed to be made without a consideration; [OMIT] [Omitted 'and' by Act No. 31 of 2018, dated 29.8.2018.](d)[OMIT] [Omitted by Act No. 31 of 2018, dated 29.8.2018.]
