Broad definition of ‘service ‘
‘Services’ means anything other than goods [Article 366(26A) of Constitution of India inserted w.e.f. 16-9- 2016].
Definition of ‘service’ is risky. As it is presently worded, it can cover even immovable property. However, sale of land and fully constructed and completed buildings have been excluded from purview of GST.
The definition of ‘service’ is so broad that practically sky is the limit for imposing any tax by Union or State Governments.