Section 2(82) of Rajasthan GST Act 2017: Meaning of “output tax”

Definition of the term “output tax” under Section 2(82) of the Rajasthan GST Act, 2017

As per Section 2(82) of the Rajasthan GST Act, unless the context requires otherwise, the term “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.

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