Section 7(1) in The Maharashtra 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 Maharashtra Act No. 67 of 2018, dated 14.12.2018.];(c)the activities specified in Schedule I, made or agreed to be made without a consideration ; [***] [Deleted 'and' by Maharashtra Act No. 67 of 2018, dated 14.12.2018.](d)[***] [Deleted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]
