Particular kinds of supply and contract: Section 2, CGST Act 2017 definitions

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The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Clauses 2(32), 2(33), 2(44), 2(45), 2(68), 2(98), 2(118) and 2(119), verbatim (show)

(32) "continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify;

(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;

(44) "electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network;

(45) "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;

(68) "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly;

(98) "reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub- section (4) of section 5 of the Integrated Goods and Services Tax Act;

(118) "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;

(119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;

* Enforced w.e.f. 22nd July 2017.

2(32)continuous supply of goods

"continuous supply of goods" means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify;Section 2(32)

Goods must be supplied or agreed continuously or recurrently under a contract, with regular or periodic invoicing, whether or not through a conduit. The definition also includes goods specified by Government notification, subject to its conditions.

2(33)continuous supply of services

"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;Section 2(33)

Services must be supplied or agreed continuously or recurrently under a contract exceeding three months, with periodic payment obligations. Government-notified services are also included subject to the specified conditions.

2(44)electronic commerce

"electronic commerce" means the supply of goods or services or both, including digital products over digital or electronic network;Section 2(44)

Goods or services supplied over a digital or electronic network fall within the definition, including digital products.

2(45)electronic commerce operator

"electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;Section 2(45)

The person must own, operate or manage a digital or electronic facility or platform for electronic commerce.

2(68)job work

"job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly;Section 2(68)

A person undertakes treatment or processing on goods belonging to another registered person. The expression “job worker” follows that meaning.

2(98)reverse charge

"reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub- section (4) of section 5 of the Integrated Goods and Services Tax Act;Section 2(98)

The recipient bears the payment liability instead of the supplier under the specified limbs of section 9 or IGST section 5.

2(118)voucher

"voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;Section 2(118)

The instrument must carry an obligation to accept it as full or part consideration. It or related documentation, including its terms of use, must indicate the supplies or identities of potential suppliers.

2(119)works contract

"works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;Section 2(119)

The contract must concern the listed work on immovable property. Its execution must involve transfer of property in goods, as goods or in another form.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Content that waits on a notification, an order or the rules clauses (29), (39), (40), (87) and the notified limbs of (32) and (33)

Questions to answer on the file3 questions

Does the clause leave its content to a notification, an order or the rules?
Who fills the content in: the Government by notification, the Board by notification or rules made on the recommendations of the Council?
Has that instrument been issued in terms that cover the matter?

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Particular kinds of supply and contract clauses (32), (33), (44), (45), (68), (98), (118) and (119)

Questions to answer on the file12 questions

Does the matter turn on one of the particular supply kinds section 2 names, being a continuous supply, electronic commerce, job work, reverse charge, a voucher or a works contract?
Which kind is in question?
Is the supply provided, or agreed to be provided, continuously or on a recurrent basis under a contract?
Does the contract for the service run for a period exceeding three months?
Does the contract carry periodic payment obligations?
Does the supplier invoice the recipient on a regular or periodic basis?
Is the treatment or process undertaken on goods belonging to another registered person?
Does the person own, operate or manage a digital or electronic facility or platform for electronic commerce?
Is there an obligation to accept the instrument as consideration or part consideration for a supply?
Are the goods or services to be supplied, or the identities of their potential suppliers, indicated on the instrument or in related documentation?
Does the contract involve a transfer of property in goods in the execution of work on immovable property?
On whom does the Act place the liability to pay tax on this supply: the supplier or the recipient, on reverse charge?