Section 2(81) of CGST Act: Meaning of “Other Territory”

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

As per Section 2(81) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).

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

Section 2 of CGST Act, 2017: Definitions

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