Section 2(72) | CGST Act | What is MANUFACTURE 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 (72) “manufacture” means processing of raw material or inputs in any manner
that results in emergence of a new product having a distinct name, character and use
and the term “manufacturer” shall be construed accordingly.
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