Section 7(1) in The U.P. 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 a consideration whether or not in the course or furtherance of business [and] [Inserted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.];(c)the activities specified in Schedule I, made or agreed to be made without a consideration; [***] [Omitted 'and' by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.](d)[ ***] [Omitted '(d) the activities to be; treated as supply of goods or supply of services as referred to in Schedule II.' by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.][(1-A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.] [Inserted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.]
