Section 2(59) of CGST Act: Meaning of “Input”

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

As per Section 2(59) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

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

Section 2 of CGST Act, 2017: Definitions

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