Section 2(102) of CGST Act: Meaning of “Services”

Definition of the term “Services” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(102) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “services” 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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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