Section 2(12) of CGST Act: Meaning of “Associated Enterprises”

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

As per Section 2(12) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “associated enterprises” shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961.

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

Section 2 of CGST Act, 2017: Definitions

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