Section 2 – Acts – PRELIMINARY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 2 – 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 as may be notified by the Commissioner; (4) exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) existing law means any law, notification, order, rule or regulation re
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