Section 2(113) of CGST Act: Meaning of “Usual Place of Residence”

Definition of the term “Usual Place of Residence” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(113) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “usual place of residence” means–

(a) in case of an individual, the place where he ordinarily resides;

(b) in other cases, the place where the person is incorporated or otherwise legally constituted.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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