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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Removal under GST: dispatch or collection of goods by supplier or recipient determines when goods are treated as removed.</h1> Definition of Removal under GST covers despatch of goods for delivery by the supplier or by any person acting on the supplier's behalf, and collection of goods by the recipient or by any person acting on the recipient's behalf, identifying the operative events that constitute removal for tax purposes.

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