Section 2(116) of CGST Act: Meaning of “Union Territory Goods and Services Tax (UTGST) Act”

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

As per Section 2(116) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Union Territory Goods and Services Tax Act” means the Union Territory Goods and Services Tax Act, 2017.

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

Section 2 of CGST Act, 2017: Definitions

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