Section 2(24) of CGST Act: Meaning of “Commissioner”

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

As per Section 2(24) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Commissioner” means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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