Section 2(113) | CGST Act | What is USUAL PLACE OF RESIDENCE 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 (113) “usual place of residence” means––
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise
Please Make Comment; Let Us Know Good Things About Videos.
Thanks For Watching "Taxation Guruji Youtube Channel"
जय हिंद! वन्दे मातरम्!
#USUALPLACEOFRESIDENCE #GST #TaxationGuruji #Section2