2 Definitions- IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 Definitions. 2. In this Act, unless the context otherwise requires,–– (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) ‘‘central tax” means the tax levied and collected under the Central Goods and Services Tax Act; (3) “continuous journey” means… Read More »