Definitions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted authority'' means such authority as may be notified by the Commissioner; (4) ''exempt supply'' means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) ''existing law'' means any law, notification, order, rule or regula....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....man and Diu; (iv) Ladakh;] (v) Chandigarh; or (vi) other territory. Explanation.-For the purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory; (9) ''Union territory tax'' means the tax levied under this Act; (10) words and expressions used and not defined in this Act but def....