Term '' supply'' not defined in the gst

There is no Definition in the act but scope of supply is is given section 7 of the GST act

7. 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;

[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.

[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.

[3] Subject to the provisions of sub-sections [1] and [2], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-

[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.

Definition of Supply under GST

Definition of ‘supply’ Under section 2(92) read with section 3 ‘supply’ includes all forms of supply of goods and/or services 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. Schedule I specified the supply.

Analysis: Supply is the term replaced for the term sale; no scope has been left for any confusion and the definition includes every term which shall be coined as sale. Even the supply which is made or agreed to be made without a consideration will also amount to sale.

Any transfer of title to goods is a supply of goods, transfer of right to use goods [section 4(8) of APVAT Act, 2005], Hire purchase transactions, transfer of business assets are also brought under the ambit of term ‘supply’ as per Schedule II.

1.Supply includes

(a)all forms of supply of goods and/or services 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)importation of service, whether or not for a consideration and whether or not

       in the course or furtherance of business, and

(c) a supply specified in Schedule I, made or agreed to be made without a

      consideration

2.Schedule II, in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services.