Section 7(1) in Andhra 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 Act No. 23 of 2018, dated 19.10.2018.](c)the activities specified in Schedule I, made or agreed to be made without a consideration; [***] [Omitted 'and' by Act No. 23 of 2018, dated 19.10.2018.][***] [Omitted '(d)' by Act No. 23 of 2018, dated 19.10.2018.]
