Section 2(33) - Definition of "continuous supply of services" under CGST Act

2(33).1 Meaning of Continuous supply of services

Section 2(33)

“continuous supply of services” means

a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract,

for a period exceeding 3 months

with periodic payment obligations and

includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify

Description: Image result for images of pointing finger

For continuously supply of services,

Services should be provided continuously for a period exceeding 3 months and

There should be periodic payment obligation.

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

Top