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GST - Highlights / Catch Notes

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Business - Definitions. - Section 2(17)(h) of the CGST ACT, 2017 ...


Section 2(17)(h) CGST Act: Ambiguity Arises from Removal of "Services" in Race Club Business Definition.

September 3, 2018

Act Rules     GST

Business - Definitions. - Section 2(17)(h) of the CGST ACT, 2017 as amended - to ensure that all activities related to a race club are included. - The term “services” (Now deleted) in this clause leads to ambiguity, as actionable claims have been defined as ‘goods’ in the CGST Act.

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