Service [Section 2(27)]
“Service” means any service as may be notified by the State Government, from time
to time, in the Official Gazette.
Basically, services involve use of labour or skills and hence not liable to VAT which is
a tax on ‘goods’. Sec. 2(4)(a) treats ‘service’ as business and hence liable to VAT.
However, only those services notified by the Government will be covered. This is an
enabling provision to cover services under VAT, in future.
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