Goods and services tax

As per Section 7 of CGST Act “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;

So, it's specifically included in defination of Supply by act itself.

As per sec 7,it includes in form of supply.