Section 7(1) in The Himachal Pradesh 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;(b)import of services for a consideration whether or not in the course or furtherance of business; [and] [Inserted by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.](c)the activities specified in Schedule-I, made or agreed to be made without a consideration[.] [Substituted '; and' by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.][***] [Omitted '(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule-II' by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.].
