Definitions of ‘Goods and Service Tax’, ‘Services’ and ‘State’ incorporated under Article 366

The terms Goods and Service Tax, services and State have been defined under respective clauses of Article 366 as follows:

Goods and services tax mean any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption. Consequently, GST can be levied on supply of all goods and services except alcoholic liquor for human consumption.

Services means anything other than goods.

State, with reference to articles 246A, 268, 269, 269A and article 279A, includes a Union territory with Legislature.

Definition of “goods”: The term goods has already been defined under clause (12) of Article 366 in an inclusive manner to provide that “goods includes all materials, commodities, and articles”.