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 **** and commencement1 occurrence10Issue of registration certificate1 occurrence10Issue of registration certificate1 occurrence101Audit1 occurrence101Audit1 occurrence109AAppointment of Appellate Authority4 occurrences109AAppointment of Appellate Authority4 occurrences10AFurnishing of Bank Account Details2 occurrences10BAadhaar authentication for registered person1 occurrence11Separate registration for multiple places of business within a State or a Union territory1 occurrence117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day15 occurrences119Declaration of stock held by a principal and job-worker2 occurrences119Declaration of stock held by a principal and job-worker2 occurrences120Details of goods sent on approval basis3 occurrences120Details of goods sent on approval basis3 occurrences126Power to determine the methodology and procedure1 occurrence127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences127Functions of the Authority2 occurrences128Examination of application by the Standing Committee and Screening Committee1 occurrence128Examination of application by the Standing Committee and Screening Committee1 occurrence129Initiation and conduct of proceedings3 occurrences129Initiation and conduct of proceedings3 occurrences133Order of the Authority3 occurrences133Order of the Authority5 occurrences135Compliance by the registered person4 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **50 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **50 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **50 occurrences138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **50 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance5 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance3 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance5 occurrences138BVerification of documents and conveyances2 occurrences138CInspection and verification of goods3 occurrences138CInspection and verification of goods3 occurrences138DFacility for uploading information regarding detention of vehicle3 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-011 occurrence138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof13 occurrences139Inspection, search and seizure12 occurrences140Bond and security for release of seized goods7 occurrences141Procedure in respect of seized goods7 occurrences144Recovery by sale of goods under the control of proper officer9 occurrences144ARecovery of penalty by sale of goods or conveyance detained or seized in transit17 occurrences147Recovery by sale of movable or immovable property2 occurrences14AOption for taxpayers having monthly output tax liability below threshold limit2 occurrences154Disposal of proceeds of sale of goods or conveyance and movable or immovable property7 occurrences158Payment of tax and other amounts in instalments6 occurrences16Suo moto registration1 occurrence164Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 731 occurrence18Display of registration certificate and Goods and Services Tax Identification Number on the name board2 occurrences2Definitions1 occurrence20Application for cancellation of registration2 occurrences20Application for cancellation of registration2 occurrences21Registration to be cancelled in certain cases1 occurrence21Registration to be cancelled in certain cases1 occurrence21Registration to be cancelled in certain cases1 occurrence21Registration to be cancelled in certain cases1 occurrence21Registration to be cancelled in certain cases1 occurrence24Migration of persons registered under the existing law1 occurrence24Migration of persons registered under the existing law1 occurrence24Migration of persons registered under the existing law1 occurrence27Value of supply of goods or services where the consideration is not wholly in money3 occurrences28Value of supply of goods or services or both between distinct or related persons, other than through an agent6 occurrences28Value of supply of goods or services or both between distinct or related persons, other than through an agent6 occurrences29Value of supply of goods made or received through an agent5 occurrences3Intimation for composition levy1 occurrence3Intimation for composition levy1 occurrence30Value of supply of goods or services or both based on cost3 occurrences31Residual method for determination of value of supply of goods or services or both2 occurrences31DValue of supply of goods on basis of retail sale price10 occurrences31DValue of supply of goods on basis of retail sale price6 occurrences32Determination of value in respect of certain supplies8 occurrences32AValue of supply in cases where Kerala Flood Cess is applicable1 occurrence33Value of supply of services in case of pure agent4 occurrences34Rate of exchange of currency, other than Indian rupees, for determination of value2 occurrences35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax5 occurrences36Documentary requirements and conditions for claiming input tax credit3 occurrences36Documentary requirements and conditions for claiming input tax credit3 occurrences36Documentary requirements and conditions for claiming input tax credit3 occurrences37Reversal of input tax credit in the case of non-payment of consideration1 occurrence39Procedure for distribution of input tax credit by Input Service Distributor3 occurrences39Procedure for distribution of input tax credit by Input Service Distributor5 occurrences40Manner of claiming credit in special circumstances10 occurrences40Manner of claiming credit in special circumstances10 occurrences41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business1 occurrence41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business1 occurrence43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases28 occurrences43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases27 occurrences44Manner of reversal of credit under special circumstances9 occurrences45Conditions and restrictions in respect of inputs and capital goods sent to the job worker15 occurrences46Tax invoice12 occurrences46AInvoice-cum-bill of supply1 occurrence46AInvoice-cum-bill of supply1 occurrence47ATime limit for issuing tax invoice in cases where recipient is required to issue invoice1 occurrence48Manner of issuing invoice2 occurrences48Manner of issuing invoice2 occurrences48Manner of issuing invoice1 occurrence48Manner of issuing invoice2 occurrences49Bill of supply5 occurrences49Bill of supply5 occurrences49Bill of supply5 occurrences5Conditions and restrictions for composition levy4 occurrences50Receipt voucher4 occurrences51Refund voucher4 occurrences52Payment voucher4 occurrences53Revised tax invoice and credit or debit notes5 occurrences54Tax invoice in special cases10 occurrences54Tax invoice in special cases13 occurrences54Tax invoice in special cases13 occurrences54Tax invoice in special cases10 occurrences54Tax invoice in special cases13 occurrences55Transportation of goods without issue of invoice13 occurrences55Transportation of goods without issue of invoice13 occurrences55ATax Invoice or bill of supply to accompany transport of goods1 occurrence56Maintenance of accounts by registered persons23 occurrences58Records to be maintained by owner or operator of go down or warehouse and transporters7 occurrences58Records to be maintained by owner or operator of go down or warehouse and transporters9 occurrences59Form and manner of furnishing details of outward supplies13 occurrences6Validity of composition levy1 occurrence60Form and manner of ascertaining details of inward supplies4 occurrences60Form and manner of ascertaining details of inward supplies4 occurrences61Form and manner of furnishing of return1 occurrence64Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India1 occurrence7Rate of tax of the composition levy3 occurrences8Application for registration1 occurrence8Application for registration1 occurrence8Application for registration1 occurrence8Application for registration1 occurrence82Details of inward supplies of persons having Unique Identity Number2 occurrences83Provisions relating to a goods and services tax practitioner19 occurrences83Provisions relating to a goods and services tax practitioner19 occurrences83AExamination of Goods and Services Tax Practitioners12 occurrences83BSurrender of enrolment of goods and services tax practitioner2 occurrences84Conditions for purposes of appearance2 occurrences86AConditions of use of amount available in electronic credit ledger1 occurrence86BRestrictions on use of amount available in electronic credit ledger1 occurrence87Electronic Cash Ledger1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount18 occurrences89Application for refund of tax, interest, penalty, fees or any other amount18 occurrences89Application for refund of tax, interest, penalty, fees or any other amount18 occurrences89Application for refund of tax, interest, penalty, fees or any other amount21 occurrences89Application for refund of tax, interest, penalty, fees or any other amount20 occurrences89Application for refund of tax, interest, penalty, fees or any other amount20 occurrences89Application for refund of tax, interest, penalty, fees or any other amount17 occurrences90Acknowledgement1 occurrence90Acknowledgement1 occurrence95Refund of tax to certain persons3 occurrences95Refund of tax to certain persons3 occurrences95Refund of tax to certain persons3 occurrences95BRefund of tax paid on inward supplies of goods received by Canteen Stores Department7 occurrences96Refund of integrated tax paid on goods or services exported out of India16 occurrences96AExport of goods or services under bond or Letter of Undertaking6 occurrences96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised5 occurrences97Consumer Welfare Fund11 occurrences97Consumer Welfare Fund10 occurrences98Provisional Assessment2 occurrencesExplanationcgst-rules-2017-explanation3 occurrencesExplanationcgst-rules-2017-explanation3 occurrencesExplanationcgst-rules-2017-explanation2 occurrences