Section 2 – Acts – GST (COMPENSATION TO STATES) – GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 – Section 2 – 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 Constitution; (f) Fund means
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e 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 services or both; (p) taxable supply means a supply of goods or
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