Section 2(21) of CGST Act 2017 :"Central Tax" means the central goods and services tax levied under section 9.
Section 2(22) of CGST Act 2017 :"Cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act.
Section 2(23) of CGST Act 2017 :"Chartered Accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.
Section 2(24) of CGST Act 2017 :"Commissioner" means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the
Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.
Section 2(22) of CGST Act 2017 :"Cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act.
Section 2(23) of CGST Act 2017 :"Chartered Accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.
Section 2(24) of CGST Act 2017 :"Commissioner" means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the
Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.
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