https://www.taxtmi.com/article/detailed?id=13019 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. en-us Mon, 14 Oct 2024 09:07:09 +0530 Mon, 14 Oct 2024 09:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13019 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. Articles Goods and Services Tax - GST Mon, 14 Oct 2024 09:07:09 +0530 https://www.taxtmi.com/article/detailed?id=13019