Section 2(86) | CGST Act | What is PLACE OF SUPPLY Under GST? #TaxationG...





Section 2(86) | CGST Act | What is PLACE OF SUPPLY Under GST? #TaxationGuruji

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (86) “place of supply” means the place of supply as referred to in Chapter V of
the Integrated Goods and Services Tax Act.

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