Pendrive lectures are goods or service

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Selling recorded pendrive lectures fall under the category of goods or service?
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Section 2(102) of the Central Goods & Service Tax Act, 2017 ('CGST Act') defines “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


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