Section 2(67) of CGST Act: Meaning of “Inward Supply”

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

As per Section 2(67) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration.

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

Section 2 of CGST Act, 2017: Definitions

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