Section 2(33) | CGST Act | What is CONTINUOUS SUPPLY OF SERVICES Under GST? #TaxationGuruji

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
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 three 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.

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