Section 7(1) in Manipur Goods and Services Tax Act, 2017
(1)For the purposes of this Act, the expression "supply" Scope of 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
