As perSection 2(d), of CST Act,1956,

Goods means all goods, materials, articles, commodities and all other kinds of movable property




  • Newspapers
  • Stock, Shares and Securities
  • Actionable Claim


Hence, no CST on Sale of newspapers, shares, securities and actionable claim



Whether Old newspapers are goods?

Though newspapers are not goods, old newspapers are goods because they are in nature of scrap and CST is applicable on it


Whether immovable items are goods

No, only movable items are goods for purpose of CST


Whether Electricity is goods? Whether CST payable on Electricity?

As per definition of goods in Section 2 (d), Electricity is  goods as it is not covered in exception

However it has been specifically excluded from definition of CST as per charging section and hence CST is not applicable on it.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.