Section 2(90) | CGST Act | What is PRINCIPAL 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 (90) “principal supply” means the supply of goods or services which constitutes
the predominant element of a composite supply and to which any other supply forming
part of that composite supply is ancillary.
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