Section - 2(96), Removal defined under (CGST ACT, 2017)

Section - 2(96), Removal defined under (CGST ACT, 2017)

Goods & Services Tax

Definitions

“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;