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Scope of supply.

Section 7 - Mizoram SGST - LEVY AND COLLECTION OF TAX - GST - States - Section 7 - CHAPTER III Levy and Collection of Tax 7. - (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, 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) import of services for a consideration whether or not in the course or fu .....

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