Section 2(76) of CGST Act: Meaning of “Motor Vehicle”

Section 2(76) of CGST Act: Meaning of “Motor Vehicle”

As per Section 2(76) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “motor vehicle” has been defined, as under:

Section 2(76) of CGST Act: Definition of “Motor Vehicle” (CHAPTER I – PRELIMINARY)

“motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.

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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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