Section 6, The Goods and Services Tax Act, 2009

(1) A supply of goods means– (a) a sale, exchange or other transfer of the right to dispose of goods as owner; (b) a lease, hire or other right granted in relation to goods, including a supply of goods under a finance lease; or 18 19 Related persons. Supply of goods and services. (c) anything that is deemed to be a supply of goods under this Act. (2) Anything that is not a supply of goods or money is a supply of services, including- (a) the grant, assignment, termination or surrender of a right; (b) making available a facility, opportunity or advantage; (c) refraining from or tolerating an activity, a situation or the doing of an act; (d) the issue of a licence, permit, certificate, concession, authorisation, or similar document; or (e) anything that is deemed to be a supply of services by this Act. (3) A progressive or periodic supply is treated as a series of separate supplies as follows:– (a) if the supply is made progressively or periodically under an agreement or enactment that provides for progressive or periodic payments– (i) each progressive or periodic part of the supply is a separate supply; or (ii) if the progressive or periodic parts of the supply are not readily identifiable, each separate supply corresponds to the proportion of the supply to which each separate part of the consideration relates; (b) if the supply involves a lease or hire of goods– (i) if payment is made progressively or periodically, each separate supply corresponds to the proportion of the supply to which each separate part of the consideration relates; or (ii) in any other case, each separate supply corresponds to each tax period, to the extent that the period of the lease or hire occurs during that tax period. (4) If a taxable person– (a) applies goods or services wholly to a private or exempt use; or (b) having used goods wholly or partly in its taxable activity applies them in the manner described in paragraph (a) from a particular time onwards; and (c) the taxable person is or has been allowed an input tax credit in respect of all or part of the input tax incurred in the acquisition or importation of the goods or services, the application is treated as a supply of the goods or services. (5) A supply of a particular kind (“the incidental supply”) that is ancillary or incidental to a supply of another kind (“the principal supply”), is part of the principal supply. (6) A supply that is ancillary or incidental to an import of goods is part of the import of goods. 20 21 (7) Subject to subsections (5) and (6), regulations may provide that a supply of goods and services is a supply of goods or a supply of services or that a supply of more than one kind is a supply of one of those kinds. (8) Where the managing agent of a time-sharing scheme makes a supply of accommodation under that scheme, the supply is treated as a supply made by the managing agent as principal and not as agent for any other person. (9) Regulations may provide that something that would otherwise be a supply is not a supply for the purposes of this Act.