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 ... Summary
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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