Section 2(96) of CGST Act: Meaning of “Removal” of Goods

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

As per Section 2(96) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “removal’’ in relation to goods, means-

(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or

(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient.

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

Section 2 of CGST Act, 2017: Definitions

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