Section 7

(1) For the purposes of this Act, the expression "supply" includes 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; import of services for a consideration whether or not in the course or furtherance of business; and the activities specified in Schedule I. (2) For the purposes of this Act, the expression "supply" shall not include activities or transactions specified in Schedule III.