- As per section 2(52) of the CGST/SGST Act actionable claims are to be considered as goods.
- Schedule III read with Section 7 of the CGST/SGST Act lists the activities or transactions which shall be treated neither as supply of goods nor supply of services.
- The Schedule lists actionable claims other than lottery, betting and gambling as one of such transactions.
- Thus only lottery, betting and gambling shall be treated as supplies under the GST regime.
- All the other actionable claims shall not be supplies.
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