GST definitions clarify exempt supply, output tax, Union territory, and linked meanings from related tax enactments. Section 2 defines the principal expressions used in the Union Territory Goods and Services Tax Act, 2017, including appointed day, Commissioner, designated authority, exempt supply, existing law, Government, output tax, Union territory, and Union territory tax. It treats exempt supply as including nil-rated, exempt, and non-taxable supply, and excludes reverse charge tax from output tax. It also provides that each specified Union territory is to be considered a separate Union territory and imports meanings from related GST enactments for undefined expressions.
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 definitions clarify exempt supply, output tax, Union territory, and linked meanings from related tax enactments.
Section 2 defines the principal expressions used in the Union Territory Goods and Services Tax Act, 2017, including appointed day, Commissioner, designated authority, exempt supply, existing law, Government, output tax, Union territory, and Union territory tax. It treats exempt supply as including nil-rated, exempt, and non-taxable supply, and excludes reverse charge tax from output tax. It also provides that each specified Union territory is to be considered a separate Union territory and imports meanings from related GST enactments for undefined expressions.
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