For kind attention of Honourable Prime Minister and Finance Minister. Meaning of services – there seems serious and fatal flaw in definition clause in GST laws – Goods and Services Tax – GST – By: – CA DEV KUMAR KOTHARI – Dated:- 2-5-2017 – Relevant laws: THE CENTRAL GOODS AND SERVICES TAX ACT, 2017. In short CGST THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017. In short IGST THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017. In short UTGST THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017. In short GST Compensation. Common definition or meaning of services : Definitions or meaning provided in the CGST are adopted in IGST and UTGST, unless specific definition is provided in them. We find that meaning of services is provided in CGST and not in IGST, UTGST and GST Compensation. Therefore meaning of services as per CGST is applicable in IGST, UTGST, and GST Compensation. We also find that few specific services have been defined in CGST, IGST and UTGST. Relevant provisions a
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t defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts. Analysis of meaning of Services as per S.2 (102) of CGST: services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; Analysis: Although the definition clause starts with standard sentence unless the context otherwise requires , however in relation to services we find that: A meaning has been given by use of expression services means Service means anything- this connotes that it should be thing. A service is generally not a thing. Thing should be other than goods, money and secur
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eneral or special order for removal of difficulties as provided in S.172, which is reproduced below: Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty: Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament. Hope and expectation: Author hopes that he is correct and is not unaware or unconscious of any hidden aspect of meaning of services as provided in CGST Act and as discussed above. Author also hopes that Honourable P
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