Definition of goods distinguishes excluded items and included property, affecting classification of movable property for indirect taxes.

The note compares statutory formulations of goods, showing each enactment treats movable property as the core concept while specifying different exclusions and inclusions: the GST formulation excludes money and securities and includes actionable claims and severable land derived items; the services tax and sale statutes exclude actionable claims and money but expressly include securities, stock and shares and severable growing crops and grass.

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