Supply of Goods

Goods means every kind of movable property other than money and securities, but includes 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 – section 2(52) of the CGST Act.


Examples of Goods:

  • Crops, grass, trees attached to the earth, but agreed to be severed
  • Master copies of film songs and music
  • Technical drawings
  • Films and programs on disk
  • Sale of copyright
  • Trade mark
  • Royalty collected on mining lease
  • Carbon credit
  • Duty Credit Scrips
  • Electricity

Duty drawback is simply money, not goods.


Actionable claims include lottery, betting and gambling, beneficial interest in movable property.


Hire purchase and financial lease – any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is supply of goods. Therefore, hire purchase and financial lease will get covered under GST.