Definitions under Section 2 of the Union Territory Goods and Services Tax (UTGST) Act, 2017

Definitions of various important terms as per Section 2 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 as notified by the Govt. of India on 12 Apr. 2017:

Section/ Particulars
Section 2(1): Meaning of “Appointed Day”
Section 2(2): Meaning of “Commissioner”
Section 2(3): Meaning of “Designated Authority”
Section 2(4): Meaning of “Exempt Supply”
Section 2(5): Meaning of “Existing Law”
Section 2(6): Meaning of “Government”
Section 2(7): Meaning of “Output Tax”
Section 2(8): Meaning of “Union Territory”
Section 2(9): Meaning of “Union Territory (UT) Tax”
Section 2(10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts