Section 2(5) of IGST Act: Meaning of “Export of Goods”

Definition of the term “Export of Goods” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(5) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.

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