Section 7: Scope of supply

Q: What does Section 7 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 7 SGST pertains to "Scope of supply". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 7 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs scope of supply. As verified on 22 May 2026.

Q: Is Section 7 SGST still in force?

Yes, Section 7 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 7 SGST?

धारा 7 SGST is the Devanagari Hindi reference for Section 7 of the The State Goods and Services Tax Act, 2017 (Model). Section 7 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs scope of supply. As verified on 22 May 2026.

Q: What is Dhara 7 SGST?

Dhara 7 SGST is the Roman Hindi reference for Section 7 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 7 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs scope of supply. As verified on 22 May 2026.

Q: How to cite Section 7 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 7, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), 2017, § 7 (India).

Law on Tips Editorial Board

(1)

For the purposes of this Act, the expression "supply " includes -

(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.] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]

(2)

Notwithstanding anything contained in sub-section (1), -

(3)

Subject to the provisions of [sub-sections (1), (1A) and (2)] [Substituted 'sub-sections (1) and (2)' by Punjab Act No. 1 of 2019, dated 8.1.2019.], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as -