Section 2 of IGST Act, 2017: Definitions
Definitions of various important terms as per Section 2 of the Integrated Goods and Services Tax (IGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. …
Category: IGST Act 2017
Section 2(1) of IGST Act: Meaning of “Central Goods and Services Tax (CGST) Act”
As per Section 2(1) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Central Goods and Services Tax Act” has been defined...
Section 2(4) of IGST Act: Meaning of “Customs Frontiers of India”
As per Section 2(4) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “customs frontiers of India” has been defined...
Section 25 of IGST Act 2017: Removal of Difficulties
Provisions under Section 25 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Removal of Difficulties"...
Section 2(10) of IGST Act: Meaning of “Import of Goods”
As per Section 2(10) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “import of goods” has been defined...
Section 2(5) of IGST Act: Meaning of “Export of Goods”
As per Section 2(5) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “export of goods” has been defined....
Section 2(7) of IGST Act: Meaning of “Fixed Establishment”
As per Section 2(7) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “fixed establishment” has been defined...
Section 2(11) of IGST Act: Meaning of “Import of Services”
As per Section 2(11) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term "import of services" has been defined...
Section 2(6) of IGST Act: Meaning of “Export of Services”
As per Section 2(6) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “export of services” has been defined....
Section 2(9) of IGST Act: Meaning of “Government”
As per Section 2(9) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Government” has been defined...