As per Section 7 of CGST Act, the term ‘Supply’ does not include:
(a) All forms of supply of goods or services made for consideration
(b) Import of services whether or not in the course or furtherance of business
(c) Specified activities with or without consideration
(d) Service rendered in the course of employment
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Answer from my side is option (a)
i.e.,All forms of supply of goods or services made for consideration
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