https://www.taxtmi.com/article/detailed?id=7673 Section 2(102) of the CGST Act defines services as "anything other than goods, money and securities" but only specifically includes certain money related activities, creating a conceptual conflict because services are activities rather than things. That drafting ambiguity narrows the taxable scope, risks successful challenges to levies on many services not explicitly listed, and calls for a legislative amendment to the definition rather than administrative correction. en-us Tue, 17 Oct 2017 08:14:38 +0530 Tue, 17 Oct 2017 08:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7673 Section 2(102) of the CGST Act defines services as "anything other than goods, money and securities" but only specifically includes certain money related activities, creating a conceptual conflict because services are activities rather than things. That drafting ambiguity narrows the taxable scope, risks successful challenges to levies on many services not explicitly listed, and calls for a legislative amendment to the definition rather than administrative correction. Articles Goods and Services Tax - GST Tue, 17 Oct 2017 08:14:38 +0530 https://www.taxtmi.com/article/detailed?id=7673