Section 2(107) of CGST Act 2017 :"Taxable Person" means a person who is registered or liable to be registered under section 22 or section 24.
Section 2(108) of CGST Act 2017 :"Taxable supply" means a supply of goods or services or both which is leviable to tax under this Act.
Section 2(109) of CGST Act 2017 :"Taxable territory" means the territory to which the provisions of this Act apply.
Section 2(110) of CGST Act 2017 :"Telecommunication Service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.
Section 2(108) of CGST Act 2017 :"Taxable supply" means a supply of goods or services or both which is leviable to tax under this Act.
Section 2(109) of CGST Act 2017 :"Taxable territory" means the territory to which the provisions of this Act apply.
Section 2(110) of CGST Act 2017 :"Telecommunication Service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.
No comments:
Post a Comment