Section 2(32) of CGST Act: Meaning of “Continuous Supply of Goods”

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

As per Section 2(32) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify.

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

Section 2 of CGST Act, 2017: Definitions

Leave a Reply