Section 2(96) of Rajasthan GST Act 2017: Meaning of “removal” in relation to goods

Definition of the term “removal” in relation to goods under Section 2(96) of the Rajasthan GST Act, 2017

As per Section 2(96) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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