Section

Definition of Goods

Section 2(52)

“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;

Definition of Services

Section 2(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;