Section 2(25) of CGST Act: Meaning of “Commissioner in the Board”

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

As per Section 2(25) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Commissioner in the Board” means the Commissioner referred to in section 168.

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