Section 7, The Goods and Services Tax Act, 2009

(1) Subject to subsection (2), taxable activity means anactivity carried on continuously or regularly by a person, whether or not for profit, if the activity involves or is intended to involve the supply of goods or services to another person and includes a business, trade, manufacture, commerce or adventure in the nature of trade, but does not include– (a) the activities of an employee providing services in that capacity to an employer; (b) activities performed as a director of a company except where, in carrying on any business, the person accepts an office and supplies services as the holder of that office, in which case those services shall be regarded as being supplied in the course or furtherance of the business; (c) an activity carried on by a person other than an individual which, if carried on by an individual, would fall within paragraph (b); (d) an activity carried on by a government entity or a local council, except to the extent that the activity– (i) involves the supply of goods or services for a fee, including the supply of a licence, permit, permission or other right, a lease of property, a supply of goods or services; or (ii) is one in which the entity carries on activities commonly conducted by other persons for profit. (2) A taxable activity includes anything done or undertaken during the commencement or termination of a taxable activity.