Tuesday, 20 June 2017

Section 2(32) of CGST Act 2017 :"Continuous supply of Goodsmeans a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditionsas it may, by notification, specify.

Section 2(33) of CGST Act 2017 :"Continuous supply of Services" means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify.

No comments:

Post a Comment