"CA. Shilpi Jain is one of the Faculties of the Indirect Tax Committee of Institute of Chartered Accountants of India and is a regular faculty at the ICAI. She has also spoken at various trade forums on GST including TPF, FICCI FLO, JPF, etc. and had the opportunity to train the trainers of the BFSI Sector Skill Council of India under the Pradhan Mantri Kaushal Vikas Yojna of NSDC. She has also contributed articles on GST in the publications of CENTAX, Chambers’ Journal and on online portals. She has co authored a booklet on ‘New Returns Under GST’ and has assisted in writing a booklet on ‘The New Scheme of Tax for the Real Estate Sector’. She currently heads the Advisory and Assistance division and is a Partner at Hiregange & Associates, Hyderabad and is actively involved in GST research"
GST is a tax levied on supply of goods or services or both. The definition of ‘goods’ in the CGST Act, 2017 means every kind of movable property other than money and securities. So, from a small pencil to a huge bulldozer, everything is included in the category of goods. However, in case of food it cannot be considered as goods always. Why is it so?
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