Section 2(115) of CGST Act: Meaning of “Union Territory Tax”

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

As per Section 2(115) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Union territory tax” means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act.

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