Section 2(110) of CGST Act: Meaning of “Telecommunication Service”

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

As per Section 2(110) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.

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

Section 2 of CGST Act, 2017: Definitions

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