Tax Creators

Section 2(98) of CGST Act 2017 :"Reverse Charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act.

Section 2(99) of CGST Act 2017 :"Revisional Authority" means an authority appointed or authorised for
revision of decision or orders as referred to in section 108.

Section 2(100) of CGST Act 2017 :"Schedule" means a schedule appended to this Act.

Section 2(101) of CGST Act 2017 :"Securities" shall have the same meaning as assigned to it in clause (h) of
section 2 of the Securities Contracts (Regulation) Act, 1956.

Sec 2(h) of Securities Contracts (Regulation) Act, 1956 (For Reference)
“securities” include— 
(i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate; 

(ia) derivative; 

(ib) units or any other instrument issued by any collective investment scheme to the investors in such schemes;

(ic)security receipt as defined in clause (zg) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002;

(id) units or any other such instrument issued to the investors under any mutual fund scheme;

(ii) Government securities; 

(iia) such other instruments as may be declared by the Central Government to be securities; and 

(iii) rights or interest in securities;