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

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

As per Section 2(2) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “central tax” means the tax levied and collected under the Central Goods and Services Tax Act.

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