Amendment of Section 7

In Section 7 of the Principal Act, with effect from the lst day of July, 2017,-

1. (a) in sub-section (l), -
   • (i) in clause (b), after the words and symbol "or furtherance of business;", the word "and" shall be inserted and shall always be deemed to have been inserted;
   • (ii) in clause (c), after the words "a consideration", the word "and" shall be omitted and shall always be deemed to have been omitted;
   • (iii) clause
2. (d) shall be omitted and shall always be deemed to have been omitted.
3. (b) after sub-section (l), the following 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."
4. (c) in sub-section (3), for the words, brackets and figures "sub-sections

1. (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be substituted.