Section 2(81) of CGST Act: Meaning of “Other Territory”

Section 2(81) of CGST Act: Meaning of “Other Territory”

As per Section 2(81) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “other territory” has been defined, as under:

Section 2(81) of CGST Act: Definition of “Other Territory” (CHAPTER I – PRELIMINARY)

“other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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