https://www.taxtmi.com/acts?id=52233 Section 2 defines the principal expressions used in the Act, including adjudicating, appellate, revisional and administrative authorities, cess, proper officer, taxable person, Schedule, notification, prescribed, and specified goods. It also expands the meanings of factory, machine, process and manufacture for levy purposes, and treats packing, repacking, labelling, relabelling and similar treatment as part of manufacture when they make the specified goods marketable. Pan masala is defined by reference to the customs tariff item, and weight means the maximum packable weight in each pouch, tin or other container. en-us Thu, 18 Dec 2025 13:09:04 +0530 Mon, 22 Jun 2026 15:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52233 Section 2 defines the principal expressions used in the Act, including adjudicating, appellate, revisional and administrative authorities, cess, proper officer, taxable person, Schedule, notification, prescribed, and specified goods. It also expands the meanings of factory, machine, process and manufacture for levy purposes, and treats packing, repacking, labelling, relabelling and similar treatment as part of manufacture when they make the specified goods marketable. Pan masala is defined by reference to the customs tariff item, and weight means the maximum packable weight in each pouch, tin or other container. Act-Rules GST Thu, 18 Dec 2025 13:09:04 +0530 https://www.taxtmi.com/acts?id=52233