Explain in brief the meaning of the following terms in the context of the provisions contained under the CGST Act, 2017: (i) Goods

CS Professional · Advanced Tax Laws · PYQS · December 2021
Explain in brief the meaning of the following terms in the context of the provisions contained under the CGST Act, 2017: (i) Goods

Answer & Explanation:

Goods as per Section 2(52) of Central Goods and Services Tax Act, 2017 means every kind of movable property other than money and securities but includes; actionable claim, Growing crops, grass and things attached to or forming part of the land which are agreed to be served before supply of under a contract of supply.

Topics: GST

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