Saturday 5 August 2017

Section 2(102) of CGST Act 2017 :"Services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.

Section 2(103) of CGST Act 2017 :"State" includes a Union territory with Legislature.

Section 2(104) of CGST Act 2017 :"State Tax" means the tax levied under any State Goods and Services Tax Act.

Section 2(105) of CGST Act 2017 :"Supplierin relation to any goods or services or both, shall mean the
person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

Section 2(106) of CGST Act 2017 :"Tax Period" means the period for which the return is required to be furnished.




No comments:

Post a Comment