Section 7(1) in Bihar 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 Bihar Act No. 14 of 2018, dated 10.12.2018];(c)the activities specified in Schedule I, made or agreed to be made without a consideration; [***] [Omitted 'and' by Bihar Act No. 14 of 2018, dated 10.12.2018.][***] [Omitted'(d) ' by Bihar Act No. 14 of 2018, dated 10.12.2018.]
