Section 2(104) of CGST Act: Meaning of “State Tax”

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

As per Section 2(104) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “State tax” means the tax levied under any State Goods and Services Tax Act.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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