Section 188

This query is : Resolved

CS Bharathi G Karthikeyan (Querist)
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12 April 2018 Hi Friends
The query is regarding Section 188(1)(d) Availing or rendering services
A public company wants to share its trademark with its group companies where there are common Directors.
Will this sharing of trademark be considered as Services?

I just wen through all most all books, i could not find any solution

Ashish

Ashish (Expert)
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12 April 2018 Just see definition of services under GST Act.
"Services is defined in GST as anything other than goods". Money and securities have specifically been excluded from the definition of services