INDIA CODE
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goods

Defined in 39 provisions, side by side
The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 3 May 1836.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 September 1861.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 10 September 1939.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 11 April 1947.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 July 1961.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 18 September 1982.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 March 1994.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 April 2007.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 21 May 2010.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 10 March 2017.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 14 June 2026.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 October 2025.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 4 July 2025.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 14 March 2005.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 26 April 1857.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 February 1943.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 January 1944.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 March 1947.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 21 May 1953.

Section 2, Tea Act, 1953[S1C2RG]Synthetic
The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 April 1953.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 8 March 1957.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 6 August 1963.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 18 January 1965.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 3 February 1975.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 March 1979.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 August 1982.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 12 November 1986.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 23 February 1987.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 August 2006.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 14 March 2010.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 3 October 2017.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 25 March 2017.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 25 July 2017.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 25 November 2017.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 23 October 2018.

The words as enacted

"goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 4 August 2020.

The words as enacted

"goods" means every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

Scope words as printed: “In this Act, unless there is anything repugnant in the subject or context,— [...]”. This text from 1 July 1930.

The words as enacted

"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

Scope words as printed: “In this Act, unless the context otherwise requires”. This text from 1 October 2025.

Section 2, FCRA 1952[S101PF]Repealed
The words as enacted

"goods" means every kind of movable property other than actionable claims, money and securities

Scope words as printed: “In this Act, unless the context otherwise requires,— [...]”. This text from 1 February 1953.

Used in the definitions of 17 other terms
reverse chargeSection 2(98), Central Goods and Services Tax Act, 2017unpaid sellerSection 45(1), Sale of Goods ActbusinessSection 2(17), Central Goods and Services Tax Act, 2017supplySection 7(1), Central Goods and Services Tax Act, 2017voucherSection 2(118), Central Goods and Services Tax Act, 2017ready delivery contractSection 2, FCRA 1952S101PFconsignmentSection 2, Boilers Act, 2025S2CPQ1recipientSection 2(93), Central Goods and Services Tax Act, 2017aggregate turnoverSection 2(6), Central Goods and Services Tax Act, 2017forward contractSection 2, FCRA 1952S101PFconsignmentSection 2, Warehousing (Development and Regulation) Act, 2007S23JVYsupplierSection 2(105), Central Goods and Services Tax Act, 2017considerationSection 2(31), Central Goods and Services Tax Act, 2017consignmentSection 2, Karnataka Money Lenders Act, 1961S2FMC2turnover in StateSection 2(112), Central Goods and Services Tax Act, 2017place of businessSection 2(85), Central Goods and Services Tax Act, 2017consignmentSection 2, Multimodal Transportation of Goods Act, 1993S1XFFP
Appears in 500 instruments
1Short title, extent and commencement1 occurrence1Short title, extent and commencement1 occurrence10Composition levy8 occurrences10Composition levy4 occurrences10Composition levy4 occurrences10Composition levy8 occurrences10Composition levy6 occurrences10Composition levy6 occurrences101AConstitution of National Appellate Authority for Advance Ruling1 occurrence107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences107Appeals to Appellate Authority5 occurrences108Powers of Revisional Authority2 occurrences109Constitution of Appellate Tribunal and Benches thereof1 occurrence11Power to grant Exemption5 occurrences110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc3 occurrences112Appeals to Appellate Tribunal4 occurrences112Appeals to Appellate Tribunal4 occurrences116Appearance by authorised representative8 occurrences11APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice2 occurrences12Time of Supply of Goods5 occurrences122Penalty for certain offences11 occurrences122APenalty for failure to register certain machines used in manufacture of goods as per special procedure2 occurrences122BPenalty for failure to comply with track and trace mechanism1 occurrence129Detention, seizure and release of goods and conveyances in transit22 occurrences130Confiscation of goods or conveyances and levy of penalty19 occurrences130Confiscation of goods or conveyances and levy of penalty17 occurrences132Punishment for certain offences7 occurrences14Change in rate of tax in respect of supply of goods or services4 occurrences140Transitional arrangements for input tax credit15 occurrences141Transitional provisions relating to job work12 occurrences142Miscellaneous transitional provisions21 occurrences143Job work procedure10 occurrences143Job work procedure10 occurrences146Common Portal1 occurrence147Deemed exports3 occurrences148ATrack and trace mechanism for certain goods7 occurrences149Goods and services tax compliance rating4 occurrences15Value of Taxable Supply9 occurrences150Obligation to furnish information return3 occurrences154Power to take samples1 occurrence16Eligibility and conditions for taking input tax credit15 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit12 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit13 occurrences161Rectification of errors apparent on the face of record2 occurrences17Apportionment of credit and blocked credits19 occurrences171Antiprofiteering measure.- **4 occurrences171Antiprofiteering measure.- **2 occurrences171Antiprofiteering measure.- **6 occurrences174Repeal and saving2 occurrences18Availability of credit in special circumstances17 occurrences19Taking input tax credit in respect of inputs and capital goods sent for job work9 occurrences2(105)supplier3 occurrences2(112)turnover in State2 occurrences2(118)voucher2 occurrences2(17)business2 occurrences2(31)consideration4 occurrences2(6)aggregate turnover1 occurrence2(85)place of business2 occurrences2(93)recipient6 occurrences2(98)reverse charge3 occurrences20Manner of distribution of credit by Input Service Distributor3 occurrences22Persons liable for registration7 occurrences22Persons liable for registration5 occurrences22Persons liable for registration5 occurrences22Persons liable for registration5 occurrences23Persons not liable for registration2 occurrences23Persons not liable for registration2 occurrences24Compulsory registration in certain cases2 occurrences25Procedure for registration1 occurrence25Procedure for registration1 occurrence25Procedure for registration1 occurrence26Deemed registration4 occurrences28Amendment of registration2 occurrences29Cancellation or suspension of registration8 occurrences29Cancellation or suspension of registration8 occurrences29Cancellation or suspension of registration8 occurrences29Cancellation or suspension of registration8 occurrences30Revocation of cancellation of registration2 occurrences30Revocation of cancellation of registration2 occurrences31Tax invoice15 occurrences31Tax invoice15 occurrences31AFacility of digital payment to recipient1 occurrence32Prohibition of unauthorised collection of tax1 occurrence34Credit and debit notes8 occurrences35Accounts and other records8 occurrences35Accounts and other records8 occurrences37Furnishing details of outward supplies1 occurrence37Furnishing details of outward supplies1 occurrence39Furnishing of returns5 occurrences41Availment of input tax credit1 occurrence48Goods and services tax practitioners4 occurrences49Payment of tax, interest, penalty and other amounts4 occurrences49Payment of tax, interest, penalty and other amounts4 occurrences51Tax deduction at source1 occurrence51Tax deduction at source1 occurrence52Collection of tax at source9 occurrences52Collection of tax at source9 occurrences52Collection of tax at source9 occurrences52Collection of tax at source9 occurrences53Transfer of input tax credit1 occurrence53ATransfer of certain amounts2 occurrences54Refund of tax.- **23 occurrences54Refund of tax.- **20 occurrences55Refund in certain cases.- **1 occurrence6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances10 occurrences60Provisional assessment3 occurrences64Summary assessment in certain special cases2 occurrences64Summary assessment in certain special cases2 occurrences67Power of inspection, search and seizure27 occurrences68Inspection of goods in movement3 occurrences7Scope of supply5 occurrences7(1)supply1 occurrence79Recovery of tax1 occurrence79Recovery of tax1 occurrence85Liability in case of transfer of business1 occurrence86Liability of agent and principal2 occurrences87Liability in case of amalgamation or merger of companies1 occurrence89Liability of directors of private company3 occurrences9Levy and collection7 occurrences9Levy and collection8 occurrences9Levy and collection8 occurrences95Definitions of Advance Ruling1 occurrence96Authority for advance ruling2 occurrences97Application for advance ruling5 occurrences99Appellate Authority for Advance Ruling2 occurrencesIActivities to be treated as supply even if made without consideration5 occurrencesIActivities to be treated as supply even if made without consideration5 occurrencesIIActivities or transactions to be treated as supply of goods or supply of services16 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services8 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services8 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services9 occurrences