Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 18 of Section 2 me diye gaye “Business Vertical” ki definition ko bare act ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 2(18) “Business Vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.
Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include––
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or services;
(d) the methods used to distribute the goods or supply of services; and
(e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities.
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