Section 2(18)(a) in The Gujarat Value Added Tax Act, 2003
(a)in relation to-(i)the transfer, otherwise than in pursuance of a contract of property in any goods,(ii)the supply of goods by any unincorporated association or body of person to a member thereof,(iii)the supply by way of or/as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating).