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THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(102). "services"

In this Act, unless the context otherwise requires,-

(102). "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;