https://www.taxtmi.com/article/detailed?id=14797 An actionable claim is a proprietary beneficial interest in movable property not in the claimant's possession, recognised by civil courts as affording grounds for relief, and may be existent, accruing, conditional or contingent. To qualify: there must be underlying movable property; a proprietary right (not merely contractual) free of assignor liabilities; and absence of claimant possession. Rights that have been treated as actionable claims include assignment of contract benefits, transfer of rent arrears, insurance recoveries, partner's accounts, decretal debts and provident fund credits. Creation of rights by contract at first instance is not a transfer of an actionable claim for GST purposes. en-us Mon, 14 Jul 2025 08:36:54 +0530 Mon, 14 Jul 2025 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14797 An actionable claim is a proprietary beneficial interest in movable property not in the claimant's possession, recognised by civil courts as affording grounds for relief, and may be existent, accruing, conditional or contingent. To qualify: there must be underlying movable property; a proprietary right (not merely contractual) free of assignor liabilities; and absence of claimant possession. Rights that have been treated as actionable claims include assignment of contract benefits, transfer of rent arrears, insurance recoveries, partner's accounts, decretal debts and provident fund credits. Creation of rights by contract at first instance is not a transfer of an actionable claim for GST purposes. Articles Goods and Services Tax - GST Mon, 14 Jul 2025 08:36:54 +0530 https://www.taxtmi.com/article/detailed?id=14797