Section 2(5) of UTGST Act: Meaning of “Existing Law”

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

As per Section 2(5) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation.

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