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Section7
The Andhra Pradesh Goods and Services Tax Act, 2017

Scope of supply

In force Act 16 of 2017 As on 10 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 16 of 2017 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 7 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with scope of supply. For the purposes of this Act, the expression "supply" includes,- (a) all forms of supply of goods or service 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;

Scope of supply- (1) For the purposes of this Act, the expression "supply" includes,- (a) all forms of supply of goods or service 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 furtherance of business 1[and];

(c) the activities specified in Schedule I, made or agreed to be made without a consideration; 2* * idia 4[(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either 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 5[(1), (1A) 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 1 1 The word "and" inserted, shall always be deemed to have been inserted by Act 23 of 2018, s.3, (w.e.f. 1-7-2017) 2 The word "and" omitted, shall always be deemed to have been omitted by Act 23 of 2018, s.3, (w.e.f. 1-7-2017) 2 3 3 Clause (d) omitted, shall always be deemed to have been omitted, by Act 23 of 2018, s.3 (w.e.f. 1-7-2017) 4 4 Ins. by Act 23 of 2018, s.3 (w.e.f. 1-7-2017) 5 5 Ins. (1A) by Act 23 of 2018, s.3 (w.e.f. 1-7-2017) (b) a supply of services and not as a supply of goods.

Section 7, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 5 Powers of officers

Referred to by 1

  1. s. 174 Repeal and saving

Questions about Section 7

What does Section 7 of the Andhra Pradesh Goods and Services Tax Act deal with?

Section 7 of the Andhra Pradesh Goods and Services Tax Act is headed "Scope of supply". For the purposes of this Act, the expression "supply" includes,- (a) all forms of supply of goods or service 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;

How do I find court cases under Section 7 of the Andhra Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 7, section 7 Andhra Pradesh Goods and Services Tax Act, section 7 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 7 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 5 (Powers of officers), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Andhra Pradesh Goods and Services Tax Act enacted?

Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.