https://www.taxtmi.com/forum/issue?id=120562 Physical delivery of commodity derivatives is treated as a supply of goods because commodities are movable and not securities, whereas physical delivery of currency derivatives is not treated as supply of goods because Indian legal tender and foreign currency are treated as money and are excluded from goods and services under the CGST Act, despite arguments that transporting cash or lack of denomination conversion might render currency as goods. en-us Thu, 23 Oct 2025 06:30:35 +0530 Thu, 23 Oct 2025 10:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120562 Physical delivery of commodity derivatives is treated as a supply of goods because commodities are movable and not securities, whereas physical delivery of currency derivatives is not treated as supply of goods because Indian legal tender and foreign currency are treated as money and are excluded from goods and services under the CGST Act, despite arguments that transporting cash or lack of denomination conversion might render currency as goods. Discussion-Forum GST Thu, 23 Oct 2025 06:30:35 +0530 https://www.taxtmi.com/forum/issue?id=120562