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, as under:
Section 2(12) of IGST Act: Definition of “Integrated Tax” (CHAPTER I – PRELIMINARY)
“integrated tax” means the integrated goods and services tax levied under this Act.
The Integrated Goods and Services Tax (IGST) 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 Integrated Goods and Services Tax (IGST) (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 IGST Amendment Act, 2018 itself.