Section 7(3) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(3)Subject to the provisions of sub-sections (1) and (2), 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.
