Examples of Goods under GST regime

[SANDESH SHINDE]

DearSir,

Please advise on the type of Goods are made available to the recipient (for goods not required to be removed) under time of supply of goods in GST regime.Thanks and regards.

AI Summary

Clarification on GST classification: Goods include movable property under Section 2(48). Supply defined in Section 3. A query was raised regarding the classification of goods under the GST regime, specifically concerning goods that do not require removal at the time of supply. One response clarified that under Section 2(48) of the Model GST Law, 'goods' include all movable property except actionable claims and money, and can include securities, crops, and other items attached to land if agreed to be severed before supply. Section 3 further defines supply as any form of sale or transfer for consideration in business. Another response mentioned transactions related to immovable property as an example.