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The Central 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 thereof 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;