Section 2(60) of CGST Act: Meaning of “Input Service”

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

As per Section 2(60) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “input service” means any service 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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