Book a demo
IndiaAuditLens Law Library

Output tax: section 2 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

Output tax is integrated tax chargeable under this Act on taxable supplies made by a taxable person or that person’s agent. The definition expressly excludes tax payable by that person on reverse charge. It therefore distinguishes tax on the person’s supplies from the excluded reverse-charge liability, unless the context otherwise requires.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clause 2(18), verbatim (show)

(18) "output tax", in relation to a taxable person, means the integrated 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;

2(18)output tax

"output tax", in relation to a taxable person, means the integrated 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;Section 2(18)

The taxable supply may be made directly or through the person’s agent. The express exclusion removes tax payable by that person on reverse charge from this definition.

Questions to answer on the file4 questions
Ticks stay in this browser only.

References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Output tax". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

External links