Changes in scope of supply of goods or services :
Subj ect to section 7(2) and section 7(3), the Central Government may, on recommendation 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; or (c) neither a supply of goods nor a supply of services – section 7(3) of CGST Act.
Section 7(3) is subj ect to section 7(1) and 7(2) of CGST Act. Thus, notification issued under section 7(3) of CGST Act cannot override any provision of section 7(1) or section 7(2) of CGST Act.