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[Cites 0, Cited by 0] [Section 7(1)] [Section 7] [Entire Act]

NCT Delhi - Subsection

Section 7(1)(a) in Delhi Goods and Services Tax Act, 2017

(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;
(aa)the activities or transactions, by a person, other than an individual, to its members or constituents or vice- versa, for cash, deferred payment or other valuable consideration.