Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(96)] [Section 2] [Entire Act] State of Punjab - Subsection Section 2(96)(a) in The Punjab Goods and Services Tax Act, 2017 (a)despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or