Subsection 102 of Section 2 | Definition of services

( 102 ) "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;

¹⁴[(102A) "specified actionable claim" means the actionable claim involved in or by way of— (i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming.]

⁹[Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;]


**9. Inserted by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
**14. Inserted by s. 2 of Central Goods and Services Tax (Amendment) Act, 2023 (No. 30 of 2023) - Brought into force w.e.f. 01st October, 2023 vide Notification No. 48/2023-C.T., dated 29nd Sep, 2023.