Goods - GST Ready Reckoner - GST

As per section 2(52) of CGST Act Goods means - every kind of movable property other than money and securities; - but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. As per Article 366(12) Constitution of India also define the Goods - Goods includes all materials, commodities and articles. Section 65B(25) Services Tax Act, 1994, goods means - Every kind of movable property other than actionable claim and money; and - includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; As per section 2(7) of sale of goods 1930 goods means - Every kind of movable property other than actionable claims and money; and - includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; As per section 2(13) of the Motor Vehicles Act, 1988 - goods includes live-stock, and anything (other than equipment ordinarily used with the vehicle) carried by a vehicle except living persons, - but does not include luggage or personal effects carried in a motor car or in a trailer attached to a motor car or; - the personal luggage of passengers travelling in the vehicle;