CA Saloni
(Manager-Accounts & GST Consultant)
(5124 Points)
Replied 23 June 2017
Sec - 2 (102) of CGST Act “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;
6 days Certification Course on GST Practical Return Filing Process