Section 2(52) of CGST Act: Meaning of “Goods”

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

As per Section 2(52) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “goods” 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 severed before supply or under a contract of supply.

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

Section 2 of CGST Act, 2017: Definitions

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