Section 2(16) of CGST Act: Meaning of “Board”

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

As per Section 2(16) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963.

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