GST- meaning of \u2018services\u2019 seems very restricted due to primary meaning being \u2018anything\u2019
By: – DEVKUMAR KOTHARI
Goods and Services Tax – GST
Dated:- 17-10-2017<\/p>\n
Relevant laws:
\nTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017. In short CGST
\nTHE INTEGRATED GOODS AND SERVICES TAX ACT, 2017. In short IGST
\nTHE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017. In short UTGST
\nOn 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.
\nCommon definition or meaning of “services”:
\nWe 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.
\nWe also find that few specific services have been<\/p>\n
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\nAnalysis:
\nAlthough the definition clause starts with standard opening words 'unless the context otherwise requires' .. , however in relation to services we find that:
\na. A definite meaning has been given by use of word 'means'
\nb. Service means 'anything' this means that it should be a thing.
\n * A service is generallynot a thing it is also not an article or thing live or dead, movable or immovable etc.
\nc. Thing should be other than goods, money and securities.
\nd. but includes activities relating to :
\n the use of money
\n conversion of money by cash or by any other mode,
\n conversion of money from one form, currency or denomination, to another form,
\n currency or denomination
\n for which a separate consideration is charged;
\nAuthor 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.
\nThis is because we find that primary meaning is that it should be 'anything', then certain thi<\/p>\n
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\nThe manufacturer guarantees service and parts.
\n4. the organized system of apparatus, appliances, employees, etc., for supplying some accommodation required by the public:
\na television repair service.
\n5. the supplying or a supplier of public communication and transportation:
\ntelephone service; bus service.
\n6. the performance of duties or the duties performed as or by a waiter or servant; occupation or employment as a waiter or servant.
\n7. employment in any duties or work for a person, organization, government, etc.
\n8. a department of public employment, an administrative division of a government, or the body of public servants in it:
\nthe diplomatic service.
\n9. the duty or work of public servants.
\n10. the serving of a sovereign, state, or government in some official capacity.
\n11. Military.
\n * the armed forces:
\nin the service.
\n\ta branch of the armed forces, as the army or navy:
\nWhich service were you in during the war?
\n12<\/p>\n
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\n23. the act or manner of putting the ball or shuttlecock into play; serve.
\n * the ball or shuttlecock as put into play.
\n24. the mating of a female animal with the male.
\nadjective
\n25. of service; useful.
\n26. of, relating to, or used by servants, delivery people, etc., or in serving food:
\nservice stairs; the service pieces in a set of dishes.
\n27. supplying aids or services rather than products or goods:
\nMedicine is one of the service professions.
\n28. supplying maintenance and repair:
\nHe operates a service center for electrical appliances.
\n29. of, for, or pertaining to the armed forces of a country or one of them:
\na service academy.
\n30. charged for providing service:
\na service fee of 15 percent on the restaurant check.
\n31. providing, authorizing, or guaranteeing service:
\na service industry; a service contract.
\nverb (used with object), serviced, servicing.
\n32. to make fit for use; repair; restore to condition for service:
\nto service an automobile.
\n33. t<\/p>\n
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\n6. an action, deed, event, or performance:
\nto do great things; His death was a horrible thing.
\n7. a particular, respect, or detail:
\nperfect in all things.
\n8. an aim; objective:
\nThe thing is to reach this line with the ball.
\n9. an article of clothing:
\nI don't have a thing to wear.
\n10. things.
\n * implements, utensils, or other articles for service:
\nI'll wash the breakfast things.
\n\tpersonal possessions or belongings:
\nPack your things and go!
\n11. a task; chore:
\nI've got a lot of things to do today.
\n12. a living being or creature:
\nHis baby's a cute little thing.
\n13. a thought or statement:
\nI have just one thing to say to you.
\n14. Informal. a particular interest or talent:
\nSports is not my thing.
\n15. Informal. a peculiar attitude or feeling, either positive or negative, toward something; mental quirk:
\nShe has a thing about cats.
\n16. something signified or represented, as distinguished from a word, symbol, or idea representing it.
\n17. a top<\/p>\n
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\nThat resort is a place where anything goes!
\nUnquote
\nOn reading of above definitions it is clear that 'thing' or 'anything' and a service are entirely different. Even in use as a residual item, like for which specific name is not given or found in use, a service cannot be called 'anything', in case of service it can be 'any service' or 'any activity'.
\nLoose 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.
\nFor example:
\nA. In case of education books and copies are things whereas teaching is not a thing but an activity.
\nB. In case of doctor, prescribing medicines is an activity or a service but supplying medicines is supply of things.
\nC. A verbal opinion of an Advocate cannot be called a thing but a service.
\nD. Ev<\/p>\n
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