Actionable claims

Specified actionable claims

Lottery, Gambling Betting Casino Horse Race Online money gaming

Goods ✓ Section 2 = goods ✓

No GST

Goods ✓ Section 7(1) = supply ✓ but negative list u/s 7(2)

Arrear of rent, debtor, bill of exchange

Others

NOTE: Although growing crops are covered under definition of goods but there are some exemptions given to agriculture activities under GST (Discussed under exemption chapter)