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SECTION 2(102) – Definition-services

2. In this Act, unless the context otherwise requires,––

(102) “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;

1[Explanation.––For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions insecurities;]


1 Explanation inserted by Clause (f) of  Section 2 of The Goods and Services Tax (Amendment) Act, 2018  w.e.f. 01st February, 2019.

Related CGST Notifications :

-22nd June, 2017 appointed as date of  coming in to force for section 2(102) of CGST Act (Notification No. 1/2017 [F. No. 349/72/2017-GST] Dated 19Th June, 2017).


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