Section 2(52) in The Kerala State Goods and Services Tax Act, 2017
(52)"goods" means every kind of movable property other than money and securities but includes actionable claim including Lotteries conducted in accordance with the Lotteries Regulation Act, 1998 (Central Act 17 of 1998) and rules made thereunder, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply;
