“Consideration” concerning the supply of goods or services or both includes:
(a) Any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person, but shall not include any subsidy given by the Central Government or a state government;
(b) The monetary value of any act or forbearance, in respect of, in response to or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person, but shall not include any subsidy given by the Central Government, or a State Government.