Definitions.
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.... Services Tax Act, 2017; (c) "cess" means the goods and services tax compensation cess levied under section 8; (d) "compensation" means an amount, in the form of goods and services tax compensation, as determined under section 7; (e) "Council" means the Goods and Services Tax Council constituted under the provisions of article 279A of the Constitution; (f) "Fund" means the Goods and Services T....
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....,-- (i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and (ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act; (n) "State tax" means the State goods and servi....