In this Act, unless the context otherwise requires-

(h) "Goods" means all kinds of movable property (not being actionable claim, newspapers, stock, shares securities) and includes -

(i) food or any articles of food or other eatables or any drink (whether or not intoxicating) supplied or served by way of or as part of any service or in any manner whatsoever, with or without any amenity in a hotel, restaurant or any other place of eating by whatever name called;

Provided that where a composite charge is payable in respect of residential accommodation, food and drink, the sale price of food and drink included therein shall be determined in such manner as may be notified by the Government notification in the Government gazette;

(i-a) services provided in the shape of works contract, whether divisible or indivisible, involving the transfer of property or not, services in the form of lodging facilities provided by the hotels, services provided by Telecom/Cellular phone agencies by way of transfer of right to use any goods or otherwise, services provided by private nursing homes, beauty saloons, photographers and advertisers rendered by way of or as part of any contract or in any other manner whatsoever involving skill and labour or any other services as may be notified by the Government from time to time;.

(iii) all materials, articles and commodities, whether or not to be used in construction, fitting out, improvement or repair of movable or immovable property;

(iv) growing crops, grass, trees, plants including the produce thereof and other things attached to or forming part of the land which are agreed to be served before sale or under contract of sale; and

(v) right to use any goods for any purpose, whether or not, for a specific period;