s 10 Meaning of “supply”
10.—(1) The Second Schedule applies for determining what is, or is treated as, a supply of goods or a supply of services. (2) Subject to any provision made by the Second Schedule and to orders made under subsection (3) —(a) “supply” in this Act includes all forms of supply and reverse charge supplies, but not anything done otherwise than for a consideration; (b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.[52/2018] (3) The Minister may by order amend the Second Schedule and may also provide by order with respect to any description of transaction —(a) that it is treated as a supply of goods and not as a supply of services; (b) that it is treated as a supply of services and not as a supply of goods; or (c) that it is treated as neither a supply of goods nor a supply of services. (4) Without affecting subsection (3), an order made under that subsection may provide that paragraph 5(3) of the Second Schedule is not to apply, in relation to goods of any prescribed description used or made available for use in prescribed circumstances, so as to make that a supply of services under that paragraph. (5) For the purposes of this section, where goods are manufactured or produced from any other goods, those other goods are treated as incorporated in the firstmentioned goods.