Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
10. Term Provision to be included in Definition of Supply
Section 7(1) of CGST Act, 2017 provides that 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;
Issue
There are various terms given under clause (a) as example which constitutes supply.
However, the term “Provision of service” is not included here, which has been used at
various places in the CGST Act.
Suggestion
It is suggested that the term “provision” be included in the scope of supply.
Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
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