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MESSAGE BOARD

   

Neither Goods Nor Services


Constitutional 122nd amendment bill

Dear Sir,

I agree that in reality there may be certain category which do not fall under either services or goods. The Government in its wisdom perhaps has thought on this in bringing the 122nd Constitutional amendment bill by virtue of which they propose to bring in to amend Article 366 of COI by introducing new Clause 26A where Service is constitutionally defined to mean anything other than goods. Perhaps Government of the day has given wider scope to this Service definition to settle all disputes. Let us wait and see how the Courts could visualize this when GST becomes a reality.

with regards

Ramesh Vijayaraghavan
Customs Consultant

R Swamy 11/03/2016

 

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