Section 2(4) of CGST Act: Meaning of “Adjudicating Authority”

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

As per Section 2(4) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal.

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

Section 2 of CGST Act, 2017: Definitions

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