Section 2 - Definitions - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016

2. Definitions (1) In this Act, unless the context otherwise requires,- (a) appropriate State , in relation to a taxable person, means that State where he is registered or liable to be registered under section 19 of the Central Goods and Services Tax Act, 2016. Explanation: For the purpose of this Act, State includes Union Territory with Legislature. (b) Government means the Central Government; (c) Integrated Goods and Services Tax (IGST) means tax levied under this Act on the supply of any goods and/or services in the course of inter-State trade or commerce. Explanation 1.- A supply of goods and/or services in the course of import into the territory of India shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. Explanation 2.- An export of goods and/or services shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. (d) input tax in relation to a taxable person, means the Integrated Goods and Services Tax, Central Goods and Services Tax or State Goods and Services Tax, as the case may be, charged on any supply of goods and/or services to him which are used, or are intended to be used, in the course or furtherance of his business and includes the tax payable under sub-section (3) of section 4; (e) input tax credit means credit of input tax as defined in clause (d) of subsection (1) of section 2; (f) supply has the same meaning as assigned to it in section 3 of the CGST Act, 2016; (g) output tax in relation to a taxable person, means the IGST chargeable under the Act on taxable supply of goods and/or services by him or his agent and excludes tax payable by him on reverse charge basis; (2) Words and expressions not defined in this Act shall have the meaning assigned to them in the Central Goods and Service Tax Act, 2016.