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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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