Section 7 of CGST Act, 2017 : Section 7: Scope Of Supply

Explanation using Example

Imagine a local bakery owner, Mrs. Sharma, who sells cakes and pastries. When she sells a cake to a customer, this transaction falls under Section 7(1)(a) of the CGST Act, 2017, as it is a sale of goods for consideration in the course of her business.

Additionally, if Mrs. Sharma decides to rent out a part of her bakery for baking classes, this rental service is also a supply under Section 7(1)(a) because it's a lease made for consideration in furtherance of her business.

Now, if Mrs. Sharma imports an oven from another co...

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