Section 2(86) of CGST Act: Meaning of “Place of Supply”

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

As per Section 2(86) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “place of supply” means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act.

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

Section 2 of CGST Act, 2017: Definitions

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