Tuesday 4 July 2017

Section 2(51) of CGST Act 2017 :"Fund"- means the Consumer Welfare Fund established under section 57.

Section 2(52) of CGST Act 2017 :"Goods" means every kind of movable property other than money and securities but include 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.

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