Section 2(76) of CGST Act: Meaning of “Motor Vehicle”

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

As per Section 2(76) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.

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

Section 2 of CGST Act, 2017: Definitions

Leave a Reply