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Undefined words adopted from the three companion Acts: section 2 of the IGST Act, 2017

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GST›IGST Act, 2017›Section 2, definitions

An expression used but not defined in the IGST Act takes its assigned meaning from the named companion GST Acts where they define it. The clause identifies the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Compensation to States Act. The opening context qualification applies.[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(24), verbatim (show)

(24) words and expressions used and not defined in this Act but defined in the Central 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;

2(24)words and expressions used and not defined in this Act

words and expressions used and not defined in this Act but defined in the Central 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(24)

The expression must be used in this Act, remain undefined here and be defined in a named companion Act. It then carries the meaning assigned by that Act.

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References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Undefined words adopted from the three companion Acts". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

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