Section 2(83) of CGST Act: Meaning of “Outward Supply”

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

As per Section 2(83) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person 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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