Services means under GST Act

“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.

Explanation.–– For the removal of doubts, it is hereby clarified that the expression ―services‖ includes facilitating or arranging transactions in securities.