The term "Goods" under GST does not include:

Solution

The term "Goods" under GST does not include money and securities. Money and securities are specifically excluded from the definition of goods in  Section 2 (52) of the Central Goods and Services Tax Act, 2017.  This means that GST  is not applicable to the sale or purchase of money and securities. Money includes coins, currency notes, bank notes, money orders, cheques,  drafts,  travelers’ cheques, and other instruments so far as they are used as legal  tender.