Section 2(2) of UTGST Act: Meaning of “Commissioner”

Definition of the term “Commissioner” under the Union Territory Goods and Services Tax (UTGST) Act, 2017

As per Section 2(2) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “Commissioner” means the Commissioner of Union territory tax appointed under section 3.

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