Section 2(29) of CGST Act: Meaning of “Competent Authority”

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

As per Section 2(29) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “competent authority” means such authority as may be notified by the Government.

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

Section 2 of CGST Act, 2017: Definitions

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