Section 2(52) - Definition of "goods" under CGST Act

2(52).1 Meaning of Goods under GST

	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.
	Goods means every kind of movable property except money and securities.
	Goods also 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.
	Refer section 2(75) for meaning of Money
	Section 2(101) “securities” shall have the same meaning as assigned to it in section 2(h) of the Securities Contracts (Regulation) Act, 1956; 42 of 1956