Section 2 – Draft-Bills-Reports – PRELIMINARY – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 2 – 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 and/o
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