# Mapping the 'Supply' Chapter
The taxable event under GST is a 'supply'. Section 9 (charging section) only levies tax on a supply — so understanding what is and is not a supply is the foundation of GST.
The entire architecture sits in a few key provisions:
| Provision | What it does |
|---|---|
| Section 7 | Meaning and scope of 'supply' |
| Section 8 | Taxability of composite and mixed supplies |
| Schedule I | Activities treated as supply even if made without consideration |
| Schedule II | Activities/transactions to be treated as supply of goods or supply of services (classifier) |
| Schedule III | Activities/transactions that are NEITHER supply of goods NOR supply of services (negative list) |
## How they fit together — the decision flow
1. Is it covered by Section 7? If yes, it's a supply (subject to exclusions).
2. Is it listed in Schedule III? If yes, it's not a supply (overrides Section 7).
3. Is it a Schedule I activity? Then it's a supply even without consideration.
4. Use Schedule II to classify the supply as goods or services.
5. Use Section 8 if you have a bundle of two or more taxable supplies (composite or mixed treatment).
## Why this matters
Almost every GST question begins with: 'Is there a supply, and if so, what kind?' — picking the right Schedule and Section saves time and prevents misclassification (especially in transactions between related persons, gifts to employees, branch transfers, etc.).