Supply as per GST law :
Section 7(1) of CGST Act, states that for the purpose of CGST 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
(b) importation of services, for a consideration whether or not in the course or furtherance of business,
(c) the activities specified in Schedule I, made or agreed to be made without a consideration and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.