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

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State of Karnataka - Subsection

Section 2(96) in Karnataka 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;