Thursday 6 July 2017

Section 2(57) of CGST Act 2017 :"Integrated Goods and Services Tax Act" means the Integrated Goods and Services Act 2017.

Section 2(58) of CGST Act 2017 :"Integrated Tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act.

Section 2(59) of CGST Act 2017 :"Input" means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

Section 2(60) of CGST Act 2017 :"Input Service" means any service used or intended to be used by a supplier in the course or furtherance of business.

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