Section 2(52) of the CGST Act, 2017 defines goods. Which of the following does the definition expressly exclude?
Question and options
Section 2(52) of the CGST Act, 2017 defines goods. Which of the following does the definition expressly exclude?
Growing crops agreed to be severed before supply
Money and securities
Things attached to the earth agreed to be severed before supply
Actionable claims
Answer and explanation
Section 2(52) of the CGST Act, 2017 defines goods as every kind of movable property other than money and securities. The same clause expressly includes actionable claims, growing crops, grass and things attached to or forming part of the land that are agreed to be severed before supply or under a contract of supply. Most actionable claims are kept out of tax by Schedule III, not by the definition of goods.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- As at 10 November 2026, under Section 54(14) of the CGST Act, below what amount is a GST refund generally not paid, assuming the exception for exports of goods…
- Goods moving under an e-way bill are to be shifted from one vehicle to another on the way, and the short final-leg exception does not apply. What does rule 138(5)…
- Under Section 51 of the CGST Act, above what contract value is a notified government deductor ordinarily required to deduct GST at source, assuming other…
- Which of the following must obtain GST registration under Section 24 of the CGST Act, 2017, even if its aggregate turnover is below the threshold?
- The rate of GST on a service changes on 1 July. The service was supplied before 1 July, but both the invoice and the payment came after it. What is the time of…