Scope of supply.

1. (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; [(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.—For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, Tribunal or Authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;]20
   • (b) import of services for a consideration whether or not in the course or furtherance of business;[and]2!
   • (c) the activities specified in Schedule I, made or agreed to be made without a consideration; [***]22
   • (d) [= [(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.]24
2. (2) Notwithstanding anything contained in sub-section (1),— 20, Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no. 16 of 2021) vide Notification No. 673 Dated 09th August, 2021 and shall be deemed to have been inserted w.e.f. 01 July, 2017. 21, Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 w.e.f. 01 July, 2017. 22, The word "and" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10t» December, 2018 w.e.f. 01 July, 2017. 23, Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 w.e.f. 01 July, omission the clause may reads as under :-
   • (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. 24, Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 w.e.f. 01 July, 2017. i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (& & & 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 18
   • (a) activities or transactions specified in Schedule III; or
   • (b) such activities or transactions under taken 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. (8) Subject to the provisions of [sub-sections (1), (1A) and (2)]%5, 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.

²⁰¹⁷ Prior to