Sec 2(120) – Definition of words and Expressions not Defined

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Sec 2(120) – Definition of words and Expressions not Defined 2017-04-29T13:14:39+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(120) – Definition of words and Expressions not Defined

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  • Ashish BadalaCA Ashish Badala
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    #1920 |

    words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;

    Priya MadrechaPriya Madrecha
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    Certain words and expressions like exports, import, etc. defined in the IGST/ UTGST/ Compensation laws as are used under the CGST law will have the same meaning as assigned in such laws.

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