TaxTMI 
TaxTMI 
Dear Sir,
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.
Examples of Goods under GST regime
27 Oct 2016 
2 Replies 
1629 Views Asked by
Guest 
Definition of goods under GST: movable property and specified inclusions guide whether a transaction constitutes supply.
Definition and scope of goods under the Model GST Law is governed by the statutory description of movable property and specified inclusions, read together with the statutory concept of supply. Goods include every kind of movable property other than actionable claims and money, and expressly include securities, growing crops, grass and items attached to or forming part of land where severance is agreed before or under the contract of supply. Determination whether an item is a good for GST requires construing that definition alongside the forms of supply such as sale, transfer, barter, exchange, licence, rental and lease. (AI Summary)
Definition and scope of goods under the Model GST Law is governed by the statutory description of movable property and specified inclusions, read together with the statutory concept of supply. Goods include every kind of movable property other than actionable claims and money, and expressly include securities, growing crops, grass and items attached to or forming part of land where severance is agreed before or under the contract of supply. Determination whether an item is a good for GST requires construing that definition alongside the forms of supply such as sale, transfer, barter, exchange, licence, rental and lease. (AI Summary)