Section 2(96) in The Maharashtra Goods and Services Tax Act, 2017

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State of Maharashtra - Subsection

Section 2(96) in The Maharashtra Goods and Services Tax Act, 2017

(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 ;