e way bills
(3)
"Export of services" under GST!
What is meant by “export of services” under GST? As per section 2(6) of the IGST Act, 2017, "export of services" means the supply of any service when, (i) The supplier of service is located in India (ii) The recipient of service...
logitax · 10 April · 2
“Aggregate Turnover” under GST
What is the definition of “Aggregate Turnover” under GST? The term "Aggregate Turnover" under GST, defined in section 2(6) of the CGST Act, 2017, refers to the total value of all taxable supplies (excluding inward supplies subject to rev...
logitax · 10 April · 2
"Continuous Supply" under GST!
What is meant by continuous supply under GST? According to section 2(33) of the CGST Act, 2017, a "continuous supply of services" refers to the provision of services that are either provided or agreed to be provided continuously or periodically unde...
logitax · 26 March · 2