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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Meaning and scope of the term "Services" - Definitions. - ...

GST

September 3, 2018

Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition of ‘goods’ and ‘services’, if some service charges or service fees or documentation fees or broking charges or such like fees or charges are charged in relation to transactions in securities, the same would be a consideration for provision of service and chargeable to GST.

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