Section 2(62) of Rajasthan GST Act 2017: Meaning of “input tax”

Definition of the term “input tax” under Section 2(62) of the Rajasthan GST Act, 2017

As per Section 2(62) of the Rajasthan GST Act, unless the context requires otherwise, the term “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes-

(a) the integrated goods and services tax charged on import of goods;

(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;

(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; or

(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the Central Goods and Services Tax Act,

but does not include the tax paid under the composition levy.

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