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

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