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(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...
Section 2(12) of IGST Act: Meaning of “Integrated Tax”
As per Section 2(12) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “integrated tax” means has been defined...
Section 2(8) of IGST Act: Meaning of “GST (Compensation to States) Act”
As per Section 2(8) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Goods and Services Tax (Compensation to States) Act” has …
Section 2(13) of IGST Act: Meaning of “Intermediary”
As per Section 2(13) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “intermediary” means a broker, an agent or any …
Section 3 of IGST Act 2017: Appointment of Officers
Provisions under Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Appointment of Officers"...
Section 1 of IGST Act 2017: Short Title, Extent and Commencement
Provisions under Section 1 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Short Title, Extent and Commencement"
Section 2(14) of IGST Act: Meaning of “Location of the Recipient of Services”
As per Section 2(14) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “location of the recipient of services” has been …