2 Definitions- UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Definitions. 2. In this Act, unless the context otherwise requires,— (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force. (2) ‘‘Commissioner’’ means the Commissioner of Union territory tax appointed under section 3; (3) ‘‘designated authority’’ means such authority… Read More »