Goods and Services Tax – GST – By: – CA DEV KUMAR KOTHARI – Dated:- 17-10-2017 – 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 On reading of provisions relating to charge of GST and exemption it appears that supply is basis and supply includes supply of goods and services both. Supplier is a taxable entity. The terms and expression services has been given a definite meaning. Therefore, any service to be part of supply must be a service as per meaning given for it. Common definition or meaning of services : We find that definition of services is provided only in CGST and not in IGST, UTGST. Therefore, meaning of services as per CGST is applicable in IGST, UTGST. We also find that few specific services have been included in meaning of services and as per separate definition of some services. These aspects make highly cumbersome
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. , however in relation to services we find that: a. A definite meaning has been given by use of word means b. Service means anything this means that it should be a thing. A service is generallynot a thing it is also not an article or thing live or dead, movable or immovable etc. c. Thing should be other than goods, money and securities. d. but includes activities relating to : the use of money conversion of money by cash or by any other mode, conversion of money from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; Author feels that the above meaning of services is very defective and can be fatal to valid levy of tax on most of services under regime of GST. This is because we find that primary meaning is that it should be anything , then certain things are excluded – this shows that being a thing is important. Thereafter an exception is provided by use of words but includes activities of … and some spec
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accommodation required by the public: a television repair service. 5. the supplying or a supplier of public communication and transportation: telephone service; bus service. 6. the performance of duties or the duties performed as or by a waiter or servant; occupation or employment as a waiter or servant. 7. employment in any duties or work for a person, organization, government, etc. 8. a department of public employment, an administrative division of a government, or the body of public servants in it: the diplomatic service. 9. the duty or work of public servants. 10. the serving of a sovereign, state, or government in some official capacity. 11. Military. the armed forces: in the service. a branch of the armed forces, as the army or navy: Which service were you in during the war? 12. Ordnance. the actions required in loading and firing a cannon: service of the piece. 13. Often, services. the performance of any duties or work for another; helpful or professional activity: medical servi
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, relating to, or used by servants, delivery people, etc., or in serving food: service stairs; the service pieces in a set of dishes. 27. supplying aids or services rather than products or goods: Medicine is one of the service professions. 28. supplying maintenance and repair: He operates a service center for electrical appliances. 29. of, for, or pertaining to the armed forces of a country or one of them: a service academy. 30. charged for providing service: a service fee of 15 percent on the restaurant check. 31. providing, authorizing, or guaranteeing service: a service industry; a service contract. verb (used with object), serviced, servicing. 32. to make fit for use; repair; restore to condition for service: to service an automobile. 33. to supply with aid, information, or other incidental services. 34. (of a male animal) to mate with (a female animal). 35. Finance. to pay off (a debt) over a period of time, as by meeting periodic interest payments. Idioms 36. at someone's ser
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't have a thing to wear. 10. things. implements, utensils, or other articles for service: I'll wash the breakfast things. personal possessions or belongings: Pack your things and go! 11. a task; chore: I've got a lot of things to do today. 12. a living being or creature: His baby's a cute little thing. 13. a thought or statement: I have just one thing to say to you. 14. Informal. a particular interest or talent: Sports is not my thing. 15. Informal. a peculiar attitude or feeling, either positive or negative, toward something; mental quirk: She has a thing about cats. 16. something signified or represented, as distinguished from a word, symbol, or idea representing it. 17. a topic, behavior, or activity involving or limited to a specified group: It s a girl thing, so you wouldn t understand. 18. Informal. something that people do (often used in expressions of mild disapproval or mockery): Since when did clapping at the end of a movie become a thing? 19. Law. anything th
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found in use, a service cannot be called anything , in case of service it can be any service or any activity . Loose or wrong use of word thing or anything in context of services in common conversations by people, cannot be a guide to say that a service shall fall within residuary item anything . A service must be an activity and not a thing. For example: A. In case of education books and copies are things whereas teaching is not a thing but an activity. B. In case of doctor, prescribing medicines is an activity or a service but supplying medicines is supply of things. C. A verbal opinion of an Advocate cannot be called a thing but a service. D. Even a written opinion of an Advocate cannot properly be called a thing but a service. Though in loose talk we may say a piece of paper as a thing. But definitely an opinion written on a piece of paper is not a piece of paper. Its value is increased due to opinion written on it. And therefore, this cannot be called anything or thing but can onl
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