Goods and Services Tax defined to cover supply of goods or services excluding alcoholic liquor; State includes union territories. The amendment adds definitions in article 366: goods and services tax means any tax on supply of goods or services, excluding taxes on alcoholic liquor for human consumption; 'Services' means anything other than goods; and 'State' for specified tax articles includes a Union territory with a legislature.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax defined to cover supply of goods or services excluding alcoholic liquor; State includes union territories.
The amendment adds definitions in article 366: goods and services tax means any tax on supply of goods or services, excluding taxes on alcoholic liquor for human consumption; "Services" means anything other than goods; and "State" for specified tax articles includes a Union territory with a legislature.
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