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Definition of "Continuous supply of services" [Section 2(33) of CGST Act]

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Last Updated: 01-07-2017

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

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For continuously supply of services,

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

There should be periodic payment obligation.