Section Section 2(96): Meaning of Removal

Financial Year: 2017

Section 2(96)

Meaning of Removal as per CGST Act

Removal in relation to goods, means-

(a) dispatch 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.

Thanks

CA Rahul Gupta