Section 7(1) in Odisha 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;(c)the activities specified in Schedule I, made or agreed to be made without a consideration; and(d)the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
