Chapter II ADMINISTRATION

6. Authorisation of officers of central tax as proper officer in certain circumstances. - (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section(1), - (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax; (b) where a proper officer under the Central Goods and Services Tax Act has initiated any p roceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods CHAPTER III LEVY AND COLLECTION OF TAX

7. Scope of supply. - (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; 4[(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 purpose of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgement, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two seprate persons and the supply of activities or transactions inter se shall be deemed to take pl ace from one such person to another.]4 (b) import of services for a consideration whether or not in the course or 37 furtherance of business;1[and]1 (c) the activities specified in Schedule I, made or agreed to be made without a consideration; 2[XXX]2 2[(d) XXX]2 1[(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.]1; (2) Notwithstanding anything contained in sub-section (1),–– (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken 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) Subject to the provisions of 3[sub-sections (1), (1A) and (2)]3, 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. .