Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is”Removal”.
So what do you mean by “Removal”?
Section 2(96) of CGST Act, 2017 –“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;
Conclusion:
Removal of goods, where supply involves movement of goods. In terms of Section 2(96) of the CGST Act. Removal, in relation of goods means ; despatch of the goods for delivery by the supplier or any other person acting on behalf of such supplier; (i.e. agent, job-worker, transporter etc.) or ; collection of the goods by the recipient or any other person acting on behalf of such recipient;