2 Definitions – Model IGST Law [ Nov 2016]
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 2 Model IGST Law [ Nov 2016] Definitions In this Act, unless the context otherwise requires,- (1) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; (2) “appropriate State”, in… Read More »