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TMI BlogLEGAL TERMINOLOGY IN GST LAW (PART -3)X X X X Extracts X X X X X X X X Extracts X X X X ..... LEGAL TERMINOLOGY IN GST LAW (PART -3) X X X X Extracts X X X X X X X X Extracts X X X X ..... s 9 definitions of various terms which find place in statutory provisions of GST. In this new series, author makes an attempt to cover meaning, scope and interpretation of these definitions which forms important and integral part of the legal framework of levy and collection of Goods and Services Tax (GST) in India. Various terms and expressions will be covered in different parts of this series. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Competent Authority [Section 2(29)] As per section 2(29) of the CGST Act, 2017, 'competent authority' means such authority as may be notified by the Government. For example, Schedule-II to the CGST Act, 2017 defines 'competent authority' in relation to construction services. Accordingly, the expression 'competent authority' means the Government or any authority authorised to issue completion ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972. (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocal body of the city or town or village or development or planning authority. However, in this case, it is for the specific purpose only. Designated Authority [Section 2(40)] As per section 2(40) of the CGST Act, 2017, 'designated authority' means such authority as may be notified by the Board. 'Designated authority' is also defined in section 2(3) of the UTGST Act, 2017 to mean such authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as may be notified by the Commissioner. Thus, while in CGST/SGST Acts, Board shall appoint a designated authority. In case of UTGST, it is the Commissioner who will appoint the designated authority for which a notification shall be issued. A designated authority shall be so designated for specific purposes only. For example, in terms of section 107 (15) CGST Act, 2017, a designated authority ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be appointed for the purposes of appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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