Section 2(1) of IGST Act: Meaning of “Central Goods and Services Tax (CGST) Act”

Definition of the term “Central Goods and Services Tax (CGST) Act” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(1) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017.

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