Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

'Any Property' is not 'Any Property'

Madhusudan Mishra
Understanding 'Property' in GST: Why Immovable Properties Are Services, Not Goods, and the Complexity of Categorization. The article discusses the interpretation of the term 'property' within the context of Goods and Services Tax (GST) law. It highlights the confusion in categorizing property as either goods or services, emphasizing that immovable properties are considered services, not goods. The author argues against efforts to define 'property' under GST, as it doesn't neatly fit into either category. The analogy of excluding dogs from a class of 'students' is used to illustrate the complexity of categorizing property, suggesting that exclusions imply a broader category that doesn't encompass the entire scope. (AI Summary)

'All students should come to the class other than dogs'.

Don't laugh! But think who are 'students'? Animals, right? Only then are dogs being excluded. But 'everyone' can be a student, how can you assume only animals? Human Beings can be students too. But is this how we interpret it? Absolutely No. Let's try again -

'any property other than residential dwelling'.

Can we say 'property' will include movable ones? Of course Yes but then why do we exclude an immovable sub-category from it? The nature of the strata represents the total population. If the exclusion is of the 'sub-category' then the population is of the 'category' not of the entire 'tree'.

Immovable properties are services and not goods. And services can't be combined with goods as both are intrinsically different. Please don't make efforts to define 'property' as its GST Law and everything would be within the ambit of either 'goods' or 'services' and 'property' can neither be goods nor services.

In other words, Amir Khusrow does not write notifications. So, please bear with it.

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles