Section 7(3) in The Central Goods and Services Tax Act, 2017
(3)Subject to the provisions of [sub-sections (1), (1A) and (2)] [Substituted 'sub-sections (1) and (2)' by Act No. 31 of 2018, dated 29.8.2018.], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-(a)a supply of goods and not as a supply of services; or(b)a supply of services and not as a supply of goods.
