Section 2(18) of IGST Act: Meaning of “Output Tax”

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

As per Section 2(18) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “output tax”, in relation to a taxable person, means the integrated tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.

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