Section 7(1) in Delhi 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, 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.Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; [inserted by act 3 of 2021](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.
