Section 2(72) of CGST Act: Meaning of “Manufacture”

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

As per Section 2(72) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly.

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

Section 2 of CGST Act, 2017: Definitions

One Response

  1. PHANI PRASAD TALLAM Sep 26, 2017

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