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GST में "Supply" का मतलब है कि टैक्स तभी लगेगा जब वस्तुओं या सेवाओं की आपूर्ति मानी जाएगी। Section 7 of CGST Act, 2017 इसको परिभाषित करता है और बताता है कि कौन-सी गतिविधियाँ Supply मानी जाएंगी, कौन-सी बिना Consideration भी Supply होंगी, और कौन-सी बिल्कुल Supply नहीं मानी जाएंगी।

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