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Meaning and scope of supply

Section 3 - PRELIMINARY - Goods and Services Tax - Section 3 - 3. (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 services, for a consideration 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 con .....

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