Wednesday, 26 July 2017

Section 2(79) of CGST Act 2017 :"Non Taxable Territory" means the territory which is outside the taxable territory.

Section 2(80) of CGST Act 2017 :"Notificationmeans a notification published in the Official Gazette and the
expressions “notify” and “notified” shall be construed accordingly.

Section 2(81) of CGST Act 2017 :"Other Territoryincludes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).

Section 2(82) of CGST Act 2017 :"Output Taxin relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.


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