Section 2(9) of CGST Act: Meaning of “Appellate Tribunal”

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

As per Section 2(9) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109.

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

Section 2 of CGST Act, 2017: Definitions

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