Section 2(34) of CGST Act 2017 :"Conveyance" includes a vessel, an aircraft and a vehicle.
Section 2(35) of CGST Act 2017 :"Cost Accountant" means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959.
Section 2(36) of CGST Act 2017 :"Council" means the Goods and Services Tax Council established under article 279A of the Constitution.
Section 2(37) of CGST Act 2017 :"Credit Note" means a document issued by a registered person under sub-section (1) of section 34.
Section 2(38) of CGST Act 2017 :"Debit Note" means a document issued by a registered person under sub-section (3) of section 34.
Section 2(35) of CGST Act 2017 :"Cost Accountant" means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959.
Section 2(36) of CGST Act 2017 :"Council" means the Goods and Services Tax Council established under article 279A of the Constitution.
Section 2(37) of CGST Act 2017 :"Credit Note" means a document issued by a registered person under sub-section (1) of section 34.
Section 2(38) of CGST Act 2017 :"Debit Note" means a document issued by a registered person under sub-section (3) of section 34.
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