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

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

As per Section 2(96) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Removal” of Goods has been defined, as under

Section 2(96) of CGST Act: Definition of “Removal” of Goods (CHAPTER I – PRELIMINARY)

“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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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

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

Section 2 of CGST Act, 2017: Definitions

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