“India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or […]
GST-Goods and Service Tax - 254. page
Goods and Services Tax Act – GST Law
“Fund” means the Consumer Welfare Fund established under section 57;
“Fund” means the Consumer Welfare Fund established under section 57; This refers to the Consumer Welfare Fund constituted by the Government where the unutilized input tax credits of a person […]
“goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply;
“goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which […]
Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017
(53) “Government” means the Central Government; (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017; The Goods and Services […]
existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation
“existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the […]
family” means
(49) “family” means, –– (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent […]
fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs
“fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical […]
“electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;
“electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; It includes every person who, directly or indirectly, owns, operates […]
“electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49;
(46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49; Electronic credit ledger means the input tax credit register required to be maintained […]
exempt supply” means supply of any goods or services or both which attracts nil r ate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;
“exempt supply” means supply of any goods or services or both which attracts nil r ate of tax or which may be wholly exempt from tax under section 11, or under […]