{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"7","heading":null,"text":"(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 furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),- Authorisatio n of officers of central tax as proper officer in certain circumstanc es. Scope of supply. (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 (1) 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 (b) a supply of services and not as a supply of goods.","html":"<p>(1) For the purposes of this Act, the expression &quot;supply&quot; 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 furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),- Authorisatio n of officers of central tax as proper officer in certain circumstanc es. Scope of supply. (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 (1) 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 (b) a supply of services and not as a supply of goods.</p>","words":247,"text_source":"ocr"},"classification":[],"instruments":[{"key":"fcdd9025","kind":"notification","title":"Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of DGST Act, 2017.","year":2019,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-notify-the-grant-of-alcoholic-liquor-licence-neither-a-supply-fcdd9025/"},{"key":"728fc3c7","kind":"order","title":"Clarification in respect of good sent taken out of India on exhibition or consignment basis for export promotion","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/clarification-in-respect-of-good-sent-taken-out-of-india-on-exhibition-728fc3c7/"},{"key":"b462925e","kind":"notification","title":"To notify the rates for supply of services under DGST Act and value of construction services and lottery Section 9 (1), 11(1),15(5), 16(1)","year":2017,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/to-notify-the-rates-for-supply-of-services-under-dgst-act-and-value-of-b462925e/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/7/","note":null,"source_note":"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/a80716b6-b6b8-4a70-9070-1e71422b6495.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/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}