Section 2(12) of IGST Act: Meaning of “Integrated Tax”

Definition of the term “Integrated Tax” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(12) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “integrated tax” means the integrated goods and services tax levied under this Act.

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