Section 2(27) of CGST Act: Meaning of “Common Working Days”

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

As per Section 2(27) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “common working days” in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government.

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

Section 2 of CGST Act, 2017: Definitions

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