Tuesday 4 July 2017

Section 2(53) of CGST Act 2017 :"Government" means the Central Government.

Section 2(54) of CGST Act 2017 :"Goods and Services Tax (Compensation to States) Act" means  the Goods and Services Tax (Compensation to States) Act, 2017.

Section 2(55) of CGST Act 2017 :"Goods and Services Tax Practitioner" means any person who has been approved under section 48 to act as such practitioner.


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