What does definition 102 regulate?

It regulates services. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Definition 102 - Services

Chapter I - Preliminary

ACTIVEOFFICIAL_TEXT_CAPTUREDindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Definition in 2 Minutes

Anything other than goods, money and securities, while including separately charged activities involving money and the facilitation/arrangement of securities transactions. PRACTICAL EXAMPLE A fee charged for converting currency is consideration for a service even though money itself is outside “services”. A brokerage fee for arranging a securities transaction is also expressly included. EXCEPTION / PROFESSIONAL ALERT Money and securities are excluded as objects, but separately charged activities involving money and facilitating securities transactions are included. Section 2(102A) - Specified Actionable Claim Supply architecture · High-impact CLEAN OPERATIVE BARE TEXT (102A) “specified actionable claim” means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; FININ2MIN DECODE Actionable claims arising from betting, casinos, gambling, horse racing, lottery or online money gaming. PRACTICAL EXAMPLE A lottery claim or an online-money-gaming claim falls within the specified category; an ordinary unsecured trade debt does not become a specified actionable claim. EXCEPTION / PROFESSIONAL

Exact operative text

(102) “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. Explanation.--For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;

Paragraph-wise decode

Section 2(102A) - Specified Actionable Claim Supply architecture · High-impact CLEAN OPERATIVE BARE TEXT

(102A) “specified actionable claim” means the actionable claim involved in or by way of-

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming; FININ2MIN DECODE Actionable claims arising from betting, casinos, gambling, horse racing, lottery or online money gaming. PRACTICAL EXAMPLE A lottery claim or an online-money-gaming claim falls within the specified category; an ordinary unsecured trade debt does not become a specified actionable claim. EXCEPTION / PROFESSIONAL ALERT This targeted category is distinct from the wider “actionable claim” definition and is central to the post-1 October 2023 treatment of gaming and similar claims.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

Apply the defined term to the transaction facts before moving to the charging, valuation, credit or procedural provision.

Professional alert

Definitions do not by themselves create a tax charge, exemption, credit or filing obligation.

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does definition 102 regulate?: It regulates services. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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