GST compensation definitions set the meaning of cess, compensation, transition period, and related terms under the Act. Section 2 defines the key expressions used in the compensation regime, including central tax, cess, compensation, Council, Fund, integrated tax, prescribed, projected growth rate, State, State tax, taxable supply, transition date, transition period, and the Union Territories Goods and Services Tax Act. It also states that input tax includes cess charged on supplies, imports, and reverse charge basis, and that terms not defined in this Act take their meanings from the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act.
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.
GST compensation definitions set the meaning of cess, compensation, transition period, and related terms under the Act.
Section 2 defines the key expressions used in the compensation regime, including central tax, cess, compensation, Council, Fund, integrated tax, prescribed, projected growth rate, State, State tax, taxable supply, transition date, transition period, and the Union Territories Goods and Services Tax Act. It also states that input tax includes cess charged on supplies, imports, and reverse charge basis, and that terms not defined in this Act take their meanings from the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act.
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