Using CTE improves the readability and enables easy maintenance of complex queries.

The query can be divided into separate, simple, and logical building blocks, which can be then used to build more complex CTEs until the final result set is generated.

CTE make writing recursive code in T-SQL significantly easier than it was in previous versions of SQL Server.

CTE can be defined in functions, stored procedures, triggers or even views.

After a CTE is defined, it can be used as a Table or a View and can SELECT, INSERT, UPDATE or DELETE Data.