Definitions.
Section 2
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
Definitions.
2. (1) In this Act, unless the context otherwise requires,-
(a) “central tax” means the central goods and services tax levied and collected under the Central Goods and Services Tax Act;
(b) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017;
(c) “cess” means the goods and services tax compensation cess levied under section 8;
(d) “compensation” means an amount, in the form of goods and services tax compensation, as determined under section 7;
(e) “Council” means the Goods and Services Tax Council constituted under the provisions of article 279A of the Const
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eriod as per section 3;
(l) “Schedule” means the Schedule appended to this Act;
(m) “State” means,
(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and
(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act;
(n) “State tax” means the State goods and services tax levied and collected under the respective State Goods and Services Tax Act;
(o) “State Goods and Services Tax Act” means the law to be made by the State Legislature for levy and collection of tax by the concerned State on supply of goods or ser
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