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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(83). "outward supply"

In this Act, unless the context otherwise requires,-

(83). "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;