Here, we will see Section 7 of the Central Goods and Service Tax (CGST) Act, 2017. It consists of the meaning of Supply.
- 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, licence, 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]12
(c) the activities specified in Schedule I, made or agreed to be made without a consideration;[****]13
(d) [*****]14
[(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as the supply of goods or supply of services as referred to in Schedule II.]15(2) Notwithstanding anything contained in sub-section (1),––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of services.
12 Inserted w.e.f 01st July, 2017 by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force on 01st February, 2019. 13 Omitted ―and‖ w.e.f 01st July, 2017 by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force on 01st February, 2019. 14 Omitted ―(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.‖ w.e.f. 01st July, 2017 by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force on 01st February, 2019. 15 Inserted w.e.f. 01st July, 2017 by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force on 01st February, 2019.
(3) Subject to the provisions of [sub-sections (1), (1A) and (2)]16, the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated a
(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.
16 Substituted for ―sub-sections (1) and (2)‖ w.e.f. 01st July, 2017 by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force on 01st February, 2019
Source: CBIC
Also, read other articles @ EduTaxTuber

We are here to help for every updates related to everything…👍📙👍📗