Section 7 in Andhra Pradesh Goods and Services Tax Act, 2017
7. Scope of supply.
(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.](1A)[ where certain activities of 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 refferred to in Schedule II] [Inserted by Act No. 23 of 2018, dated 19.10.2018.](3)Subject to the provisions of [sub-sections (1), (1A) and (2)] [Substituted 'sub-sections (1) and (2)' by Act No. 23 of 2018, dated 19.10.2018.], 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.
