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

CGST Act Section 2(102): Securities Excluded from "Services" Definition, But Related Charges Subject to GST.

September 3, 2018

Act Rules GST

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

CGST Act Section 2(102): Securities Excluded from "Services" Definition, But Related Charges Subject to GST.

September 3, 2018

Act Rules GST

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