Section 2(33) of CGST Act: Meaning of “Continuous Supply of Services”

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

As per Section 2(33) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services 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

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