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'Any Property' is not 'Any Property'

Madhusudan Mishra
Classification of property under GST: excluding immovable subcategories risks incoherent goods vs services treatment. Classification of 'property' under GST is problematic where statutes exclude an immovable sub category such as residential dwellings: the exclusion implies the governing category must be the broader class of properties rather than conflating distinct movable and immovable natures. The article argues immovable properties should be treated as services, not goods, and warns against using a generic notion of 'property' to encompass both goods and services under GST. (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
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