Section 2(72) of Rajasthan GST Act 2017: Meaning of “manufacture”

Definition of the term “manufacture” under Section 2(72) of the Rajasthan GST Act, 2017

As per Section 2(72) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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