Section 2(2) of CGST Act: Meaning of “Address of Delivery”

Definition of the term “Address of Delivery” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(2) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both.

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

Section 2 of CGST Act, 2017: Definitions

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