Section 2(90) of CGST Act: Meaning of “Principal Supply”

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

As per Section 2(90) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.

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

Section 2 of CGST Act, 2017: Definitions

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