Explain in brief the meaning of the following terms in the context of the provisions contained under the CGST Act, 2017: (ii) Services.
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: (ii) Services.
Answer & Explanation:
Services as per Section 2(102) of Central Goods and Services Tax Act, 2017 means anything other than, goods, money and securities but includes activities relating to; the use of money, or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.
Topics: GST
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