GST Appellate Tribunal definitions clarify the meaning of key terms and align undefined expressions with the parent Act. Rule 2 sets out the definitions for the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. It defines 'Act,' 'Committee,' 'Form,' 'Member,' 'section,' and 'Tribunal,' and provides that any words or expressions not defined in the rules but defined in the Act carry the same meaning as in the 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 Appellate Tribunal definitions clarify the meaning of key terms and align undefined expressions with the parent Act.
Rule 2 sets out the definitions for the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. It defines "Act," "Committee," "Form," "Member," "section," and "Tribunal," and provides that any words or expressions not defined in the rules but defined in the Act carry the same meaning as in the Act.
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