Section 2(116) of CGST Act 2017 :"Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act 2017.
Section 2(117) of CGST Act 2017 :"Valid Return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.
Section 2(118) of CGST Act 2017 :"Voucher" means an instrument where there is an obligation to accept it as
consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument.
Section 2(119) of CGST Act 2017 :"Works Contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property
wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
Section 2(120) of CGST Act 2017 : Words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts.
Section 2(121) of CGST Act 2017 : any reference in this Act to a law which is not in force in the State of Jammu
and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.
Section 2(117) of CGST Act 2017 :"Valid Return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.
Section 2(118) of CGST Act 2017 :"Voucher" means an instrument where there is an obligation to accept it as
consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument.
Section 2(119) of CGST Act 2017 :"Works Contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property
wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
Section 2(120) of CGST Act 2017 : Words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts.
Section 2(121) of CGST Act 2017 : any reference in this Act to a law which is not in force in the State of Jammu
and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.
