Definitions
Section 2
Bill
PRELIMINARY
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
2. Definitions
(1) In this Act, unless the context otherwise requires,-
(a) “appropriate State”, in relation to a taxable person, means that State where he is registered or liable to be registered under section 19 of the Central Goods and Services Tax Act, 2016.
Explanation: For the purpose of this Act, “State” includes Union Territory with Legislature.
(b) “Government” means the Central Government;
(c) “Integrated Goods and Services Tax” (IGST) means tax levied under this Act on the supply of any goods and/or services in the course of inter-State trade or commerce.
Explanation 1.- A supply of goods
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