Section 2(21) of CGST Act: Meaning of “Central Tax”

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

As per Section 2(21) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “central tax” means the central goods and services tax levied under section 9.

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