Amendment of section 7

In section 7 of the principal Act, with effect from the 1st day of July, 2017,–– (1) in sub-section (1), –– (a) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted; (b) in clause (c), after the words “a consideration”, the word “and” shall be omitted and shall always be deemed to have been omitted; (c) clause (d) shall be omitted and shall always be deemed to have been omitted; (2) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:–– “(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.”;