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THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(96). "removal''

In this Act, unless the context otherwise requires :-

(96). "removal'' in relation to goods, means,-

    (a) despatch of the goods for delivery by the supplier there of or by any other person acting on behalf of such supplier; or

    (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;