THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – DEFINITIONS

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 DEFINITIONS In this Act, unless the context otherwise requires, –– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) “address of delivery” means the address of the recipient of goods or services or… Read More THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – DEFINITIONS