1. Short title, extent and commencement.—(1) This Act may be called the Central Goods and
Services Tax Act, 2017.
(2) It extends to the whole of India 1***.
(3) It shall come into force on such date2
as the Central Government may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference
in any such provision to the commencement of this Act shall be construed as a reference to the coming
into force of that provision.
2. 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 (4 of 1882);
(2) “address of delivery” means the address of the recipient of goods or services or both indicated
on the tax invoice issued by a registered person for delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as available in the records of the
supplier;
(4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision
under this Act, but does not include the 3
[Central Board of Indirect Taxes and Customs], the Revisional
Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 4
[The National
Appellate Authority for Advance Ruling] 5
[the Appellate Authority, the Appellate Tribunal and the
Authority referred to in sub-section (2) of section 171];
(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere
agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the
business of supply or receipt of goods or services or both on behalf of another;
(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of
inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of
goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to
be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
1. The words “except the State of Jammu and Kashmir” omitted by Act 26 of 2017, s. 2 (w.e.f. 8-7-2017).
2. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164, vide Notification No. G.S.R.
605 (E), dated the 19 June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).
1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the
proviso to sub-section (9) of sections 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 vide Notification No. G.S.R.
658 (E), dated the 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).
3. Subs. by Act 31 of 2018, s. 2, for “Central Board of Excise and Customs” (w.e.f. 1-2-2019).
4. Ins. by Act 23 of 2019, s. 92 (w.e.f. 1-1-2020).
5. Subs. by Act 31 of 2018, s. 2, for “the Appellate Authority and the Appellate Tribunal” (w.e.f. 1-2-2019).
9
(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation
of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal supervision
or the personal supervision of any member of the family;
(8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred
to in section 107;
(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under
section 109;
(10) “appointed day” means the date on which the provisions of this Act shall come into force;
(11) “assessment” means determination of tax liability under this Act and includes
self-assessment, re-assessment, provisional assessment, summary assessment and best judgment
assessment;
(12) “associated enterprises” shall have the same meaning as assigned to it in section 92A of the
Income-tax Act, 1961 (43 of 1961);
(13) “audit” means the examination of records, returns and other documents maintained or
furnished by the registered person under this Act or the rules made thereunder or under any other law
for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and
input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made
thereunder;
(14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Government to
collect the tax or any other amount payable under this Act;
(15) “authorised representative” means the representative as referred to in section 116;
(16) “Board” means the 1
[Central Board of Indirect Taxes and Customs] constituted under the
Central Boards of Revenue Act, 1963 (54 of 1963);
(17) “business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other
similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume,
frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with
commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other
consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the
course or furtherance of his trade, profession or vocation;
2
[(h) activities of a race club including by way of totalisator or a license to book maker or
activities of a licensed book maker in such club; and]
1. Subs. by Act 31 of 2018, s. 2, for “Central Board of Excise and Customs” (w.e.f. 1-2-2019).
2. Subs. by s. 2, ibid., for clause (h) (w.e.f. 1-2-2019).
10
(i) any activity or transaction undertaken by the Central Government, a State Government or
any local authority in which they are engaged as public authorities;
1* * * * *
(19) “capital goods” means goods, the value of which is capitalised in the books of account of the
person claiming the input tax credit and which are used or intended to be used in the course or
furtherance of business;
(20) “casual taxable person” means a person who occasionally undertakes transactions involving
supply of goods or services or both in the course or furtherance of business, whether as principal, agent
or in any other capacity, in a State or a Union territory where he has no fixed place of business;
(21) “central tax” means the central goods and services tax levied under section 9;
(22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax
(Compensation to States) Act;
(23) “chartered accountant” means a chartered accountant as defined in clause (b) of
sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);
(24) “Commissioner” means the Commissioner of central tax and includes the Principal
Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax
appointed under the Integrated Goods and Services Tax Act;
(25) “Commissioner in the Board” means the Commissioner referred to in section 168;
(26) “common portal” means the common goods and services tax electronic portal referred to in
section 146;
(27) “common working days” in respect of a State or Union territory shall mean such days in
succession which are not declared as gazetted holidays by the Central Government or the concerned
State or Union territory Government;
(28) “company secretary” means a company secretary as defined in clause (c) of sub-section (1)
of section 2 of the Company Secretaries Act, 1980 (56 of 1980);
(29) “competent authority” means such authority as may be notified by the Government;
(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two
or more taxable supplies of goods or services or both, or any combination thereof, which are naturally
bundled and supplied in conjunction with each other in the ordinary course of business, one of which
is a principal supply;
Illustration.— Where goods are packed and transported with insurance, the supply of goods,
packing materials, transport and insurance is a composite supply and supply of goods is a principal
supply;
(31) “consideration” in relation to the supply of goods or services or both includes––
(a) any payment made or to be made, whether in money or otherwise, in respect of, in
response to, or for the inducement of, the supply of goods or services or both, whether by the
recipient or by any other person but shall not include any subsidy given by the Central
Government or a State Government;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for the
inducement of, the supply of goods or services or both, whether by the recipient or by any other
person but shall not include any subsidy given by the Central Government or a State Government:
1. Clause (18) omitted by Act 31 of 2018, s. 2 (w.e.f. 1-2-2019).
11
Provided that a deposit given in respect of the supply of goods or services or both shall not be
considered as payment made for such supply unless the supplier applies such deposit as consideration
for the said supply;
(32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be
provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire,
cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or
periodic basis and includes supply of such goods as the Government may, subject to such conditions,
as it may, by notification, specify;
(33) “continuous supply of services” means a supply of services which is provided, or agreed to
be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months
with periodic payment obligations and includes supply of such services as the Government may,
subject to such conditions, as it may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and a vehicle;
(35) “cost accountant” means a cost accountant as defined in 1
[clause (b)] of sub-section (1) of
section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);
(36) “Council” means the Goods and Services Tax Council established under article 279A of the
Constitution;
(37) “credit note” means a document issued by a registered person under sub-section (1) of
section 34;
(38) “debit note” means a document issued by a registered person under sub-section (3) of
section 34;
(39) “deemed exports” means such supplies of goods as may be notified under section 147;
(40) “designated authority” means such authority as may be notified by the Board;
(41) “document” includes written or printed record of any sort and electronic record as defined in
clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(42) “drawback” in relation to any goods manufactured in India and exported, means the rebate of
duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used
in the manufacture of such goods;
(43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of
section 49;
(44) “electronic commerce” means the supply of goods or services or both, including digital
products over digital or electronic network;
(45) “electronic commerce operator” means any person who owns, operates or manages digital or
electronic facility or platform for electronic commerce;
(46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of
section 49;
(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax
or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods
and Services Tax Act, and includes non-taxable supply;
(48) “existing law” means any law, notification, order, rule or regulation relating to levy and
collection of duty or tax on goods or services or both passed or made before the commencement of
this Act by Parliament or any Authority or person having the power to make such law, notification,
order, rule or regulation;
1. Subs. by Act 31 of 2018, s. 2, for “clause (c)” (w.e.f. 1-2-2019).
12
(49) “family” means,––
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly
dependent on the said person;
(50) “fixed establishment” means a place (other than the registered place of business) which is
characterised by a sufficient degree of permanence and suitable structure in terms of human and
technical resources to supply services, or to receive and use services for its own needs;
(51) “Fund” means the Consumer Welfare Fund established under section 57;
(52) “goods” means every kind of movable property other than money and securities but includes
actionable claim, growing crops, grass and things attached to or forming part of the land which are
agreed to be severed before supply or under a contract of supply;
(53) “Government” means the Central Government;
(54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017);
(55) “goods and services tax practitioner” means any person who has been approved under
section 48 to act as such practitioner;
(56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial
waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any
other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone
and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial
waters;
(57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax
Act, 2017 (13 of 2017);
(58) “integrated tax” means the integrated goods and services tax levied under the Integrated
Goods and Services Tax Act;
(59) “input” means any goods other than capital goods used or intended to be used by a supplier
in the course or furtherance of business;
(60) “input service” means any service used or intended to be used by a supplier in the course or
furtherance of business;
(61) “Input Service Distributor” means an office of the supplier of goods or services or both
which receives tax invoices issued under section 31 towards the receipt of input services and issues a
prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax
or Union territory tax paid on the said services to a supplier of taxable goods or services or both
having the same Permanent Account Number as that of the said office;
(62) “input tax” in relation to a registered person, means the central tax, State tax, integrated tax
or Union territory tax charged on any supply of goods or services or both made to him and includes—
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the
Integrated Goods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the
respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union
Territory Goods and Services Tax Act,
13
but does not include the tax paid under the composition levy;
(63) “input tax credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the same meaning as assigned to it in section 8 of
the Integrated Goods and Services Tax Act;
(65) “intra-State supply of services” shall have the same meaning as assigned to it in section 8 of
the Integrated Goods and Services Tax Act;
(66) “invoice” or “tax invoice” means the tax invoice referred to in section 31;
(67) “inward supply” in relation to a person, shall mean receipt of goods or services or both
whether by purchase, acquisition or any other means with or without consideration;
(68) “job work” means any treatment or process undertaken by a person on goods belonging to
another registered person and the expression “job worker” shall be construed accordingly;
(69) “local authority” means––
(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally
entitled to, or entrusted by the Central Government or any State Government with the control or
management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006);
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the
Constitution;
(f) a Development Board constituted under article 371 1
[and article 371J] of the Constitution;
or
(g) a Regional Council constituted under article 371A of the Constitution;
(70) “location of the recipient of services” means,—
(a) where a supply is received at a place of business for which the registration has been
obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of such fixed
establishment;
(c) where a supply is received at more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly concerned
with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the recipient;
(71) “location of the supplier of services” means,—
(a) where a supply is made from a place of business for which the registration has been
obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of such fixed
establishment;
(c) where a supply is made from more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most directly concerned
with the provisions of the supply; and
1. Ins. by Act 31 of 2018, s. 2 (w.e.f. 1-2-2019).
14
(d) in absence of such places, the location of the usual place of residence of the supplier;
(72) “manufacture” means processing of raw material or inputs in any manner that results in
emergence of a new product having a distinct name, character and use and the term “manufacturer”
shall be construed accordingly;
(73) “market value” shall mean the full amount which a recipient of a supply is required to pay in
order to obtain the goods or services or both of like kind and quality at or about the same time and at the
same commercial level where the recipient and the supplier are not related;
(74) “mixed supply” means two or more individual supplies of goods or services, or any combination
thereof, made in conjunction with each other by a taxable person for a single price where such supply
does not constitute a composite supply.
Illustration.— A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry
fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these
items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if
these items are supplied separately;
(75) “money” means the Indian legal tender or any foreign currency, cheque, promissory note, bill of
exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or
any other instrument recognised by the Reserve Bank of India when used as a consideration to settle an
obligation or exchange with Indian legal tender of another denomination but shall not include any
currency that is held for its numismatic value;
(76) “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(77) “non-resident taxable person” means any person who occasionally undertakes transactions
involving supply of goods or services or both, whether as principal or agent or in any other capacity,
but who has no fixed place of business or residence in India;
(78) “non-taxable supply” means a supply of goods or services or both which is not leviable to tax
under this Act or under the Integrated Goods and Services Tax Act;
(79) “non-taxable territory” means the territory which is outside the taxable territory;
(80) “notification” means a notification published in the Official Gazette and the expressions
“notify” and “notified” shall be construed accordingly;
1
[(80A) “online gaming” means offering of a game on the internet or an electronic network and
includes online money gaming;
(80B) “online money gaming” means online gaming in which players pay or deposit money or
money's worth, including virtual digital assets, in the expectation of winning money or money's
worth, including virtual digital assets, in any event including game, scheme, competition or any other
activity or process, whether or not its outcome or performance is based on skill, chance or both and
whether the same is permissible or otherwise under any other law for the time being in force;]
(81) “other territory” includes territories other than those comprising in a State and those referred
to in sub-clauses (a) to (e) of clause (114);
(82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on
taxable supply of goods or services or both made by him or by his agent but excludes tax payable by
him on reverse charge basis;
(83) “outward supply” in relation to a taxable person, means supply of goods or services or both,
whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made
or agreed to be made by such person in the course or furtherance of business;
(84) “person” includes—
(a) an individual;
1. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023).
15
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in India or
outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a
Government company as defined in clause (45) of section 2 of the Companies Act, 2013
(18 of 2013);
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860 (21 of 1860);
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
(85) “place of business” includes––
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a
godown or any other place where a taxable person stores his goods, supplies or receives goods or
services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name
called;
(86) “place of supply” means the place of supply as referred to in Chapter V of the Integrated
Goods and Services Tax Act;
(87) “prescribed” means prescribed by rules made under this Act on the recommendations of the
Council;
(88) “principal” means a person on whose behalf an agent carries on the business of supply or
receipt of goods or services or both;
(89) “principal place of business” means the place of business specified as the principal place of
business in the certificate of registration;
(90) “principal supply” means the supply of goods or services which constitutes the predominant
element of a composite supply and to which any other supply forming part of that composite supply is
ancillary;
(91) “proper officer” in relation to any function to be performed under this Act, means the
Commissioner or the officer of the central tax who is assigned that function by the Commissioner in
the Board;
(92) “quarter” shall mean a period comprising three consecutive calendar months, ending on the last
day of March, June, September and December of a calendar year;
(93) “recipient” of supply of goods or services or both, means—
(a) where a consideration is payable for the supply of goods or services or both, the person
who is liable to pay that consideration;
16
(b) where no consideration is payable for the supply of goods, the person to whom the goods
are delivered or made available, or to whom possession or use of the goods is given or made
available; and
(c) where no consideration is payable for the supply of a service, the person to whom the
service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the
recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation
to the goods or services or both supplied;
(94) “registered person” means a person who is registered under section 25 but does not include a
person having a Unique Identity Number;
(95) “regulations” means the regulations made by the Board under this Act on the
recommendations of the Council;
(96) “removal” in relation to goods, means—
(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on
behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of
such recipient;
(97) “return” means any return prescribed or otherwise required to be furnished by or under this
Act or the rules made thereunder;
(98) “reverse charge” means the liability to pay tax by the recipient of supply of goods or services
or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4)
of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and
Services Tax Act;
(99) “Revisional Authority” means an authority appointed or authorised for revision of decision
or orders as referred to in section 108;
(100) “Schedule” means a Schedule appended to this Act;
(101) “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the
Securities Contracts (Regulation) Act, 1956 (42 of 1956);
(102) “services” means anything other than goods, money and securities but includes activities
relating to the use of money or its conversion by cash or by any other mode, from one form, currency
or denomination, to another form, currency or denomination for which a separate consideration is
charged;
1
[Explanation.––For the removal of doubts, it is hereby clarified that the expression “services”
includes facilitating or arranging transactions in securities;]
2
[(102A) “specified actionable claim” means the actionable claim involved in or by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
1. The Explanation ins. by Act 31 of 2018, s. 2 (w.e.f. 1-2-2019).
2. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023).
17
(vi) online money gaming;]
(103) “State” includes a Union territory with Legislature;
(104) “State tax” means the tax levied under any State Goods and Services Tax Act;
(105) “supplier” in relation to any goods or services or both, shall mean the person supplying the
said goods or services or both and shall include an agent acting as such on behalf of such supplier in
relation to the goods or services or both supplied;
1
[Provided that a person who organises or arranges, directly or indirectly, supply of specified
actionable claims, including a person who owns, operates or manages digital or electronic platform
for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable
claims are supplied by him or through him and whether consideration in money or money's worth,
including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or
through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to
such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to
the supply of such actionable claims;]
(106) “tax period” means the period for which the return is required to be furnished;
(107) “taxable person” means a person who is registered or liable to be registered under
section 22 or section 24;
(108) “taxable supply” means a supply of goods or services or both which is leviable to tax under
this Act;
(109) “taxable territory” means the territory to which the provisions of this Act apply;
(110) “telecommunication service” means service of any description (including electronic mail,
voice mail, data services, audio text services, video text services, radio paging and cellular mobile
telephone services) which is made available to users by means of any transmission or reception of
signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other
electromagnetic means;
(111) “the State Goods and Services Tax Act” means the respective State Goods and Services
Tax Act, 2017;
(112) “turnover in State” or “turnover in Union territory” means the aggregate value of all taxable
supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge
basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods
or services or both and inter-State supplies of goods or services or both made from the State or Union
territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax
and cess;
(113) “usual place of residence” means––
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted;
(114) “Union territory” means the territory of—
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
2
[(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;]
1. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023).
2. Subs. by Act 12 of 2020, s.118, for sub-clauses (c) and (d) (w.e.f. 30-6-2020).
18
(e) Chandigarh; 1***
2
[(ea) Ladakh; and;]
(f) other territory.
Explanation.––For the purposes of this Act, each of the territories specified in sub-clauses (a)
to (f) shall be considered to be a separate Union territory;
(115) “Union territory tax” means the Union territory goods and services tax levied under the
Union Territory Goods and Services Tax Act;
(116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and
Services Tax Act, 2017 (14 of 2017);
(117) “valid return” means a return furnished under sub-section (1) of section 39 on which
self-assessed tax has been paid in full;
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[(117A) “virtual digital asset” shall have the same meaning as assigned to it in clause (47A) of
Section 2 of the Income Tax Act, 1961 (43 of 1961);]
(118) “voucher” means an instrument where there is an obligation to accept it as consideration or
part consideration for a supply of goods or services or both and where the goods or services or both to
be supplied or the identities of their potential suppliers are either indicated on the instrument itself or
in related documentation, including the terms and conditions of use of such instrument;
(119) “works contract” means a contract for building, construction, fabrication, completion,
erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration
or commissioning of any immovable property wherein transfer of property in goods (whether as goods
or in some other form) is involved in the execution of such contract;
(120) words and expressions used and not defined in this Act but defined in the Integrated Goods
and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services
Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;
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