Question 2 - What is the scope of ‘supply’ under the GST law? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 2. What is the scope of supply under the GST law? Ans. The term supply is wide in its import covers all forms of supply of goods or services or both that includes 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. It also includes import of service. The model GST law also provides for including certain transactions made without consideration within the scope of supply.