DEFINITIONS

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..... means an amount determined under section 7; (4) earlier law shall have the meaning assigned to it in the State Goods and Services Tax Act of the respective State; (5) Council means Goods and Services Tax Council established as per the Article 279A of the Constitution; (6) Goods and Services Tax Compensation Cess means the cess levied under section 8; (7) Goods and Services Tax C .....

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..... e Central Goods and Services Tax Act, 2016; (14) taxable supply means a supply of goods and/or services which is chargeable to the Goods and Services Tax Compensation Cess under this Act; (15) transition date shall mean, in respect of any State, the date on which the Goods and Services Tax Act of the concerned state comes into force; (16) transition period means a period of five ye .....

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