Article 366 of the Constitution defines Goods as “Goods includes all materials, commodities and articles” and Services as “Service means anything other than goods. Goods and Service Tax (hereinafter referred as ‘GST’) is a destination based Tax which is based on the destination or consumption of the goods or services. Hence, to levy GST new suitable concept of “supply” of goods/services was devised. GST can be also levied on supply of goods and services related to either movable or immovable property. Hence, it can be safely concluded that unless and until there is a supply, GST is applicable. However, such broad definitions of word ‘supply’ in the Act and meaning of ‘services’ in the Constitution often creates uncertainty and require much debate within the community of the practitioners to find the extent of applicability of GST. One such debate is around the applicability of GST related to immovable property.
Source Taxguru
