Input (Sec 2(59) of CGST act), Input Service (Sec 2(60) of CGST act)

Section 2(59): “Input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

Section 2(60): “Input Service” means any service used or intended to be used by a supplier in the course or furtherance of business.