Section 2(3) of UTGST Act: Meaning of “Designated Authority”

Definition of the term “Designated Authority” under the Union Territory Goods and Services Tax (UTGST) Act, 2017

As per Section 2(3) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “designated authority” means such authority as may be notified by the Commissioner.

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