Section 2(2) of IGST Act: Meaning of “Central Tax”
As per Section 2(2) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “central tax” has been defined, as under:
Section 2(2) of IGST Act: Definition of “Central Tax” (CHAPTER I – PRELIMINARY)
“central tax” means the tax levied and collected under the Central Goods and Services Tax 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. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.