Supply normally means Sale of Goods or Services.

However as per Section 7(1) Inclusive definition of Supply is given

It means that apart from normal meaning ,it also includes the following

  1. All supply of goods in furtherance of business for a consideration like sale, transfer, barter, exchange, license
  2. Importation of Service for a consideration (whether or not used in furtherance of business)
  3. Schedule I Activities(Even without a consideration)
  4. Schedule II Activities



Following shall not be treated as supply

  1. Activities mentioned in Schedule III
  2. Activities of Central Govt, State Govt or local authority in which they are engaged as public authorities(as notified by Govt)


Section 9(3)

Central Govt may notify activities which are to be treated as

a supply of goods and not services


Vice versa(a supply of Services and not goods)

  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.