Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Definition under IGST Act, Goods and Services Tax - GST

Issue Id: - 116165
Dated: 23-3-2020
By:- SHARAD ANADA
Definition under IGST Act

  • Contents

Definition of fixed establishment is given under Sec. 2(50) of CGST Act, 2017, and same is Give under Sec 2(7) of IGST Act, 2017, Definition of Location of Supplier of Services is given under Sec 2(70) of CGST Act, 2017 and Same is Given Under Sec 2(14) of IGST Act, 2017, Definition of Location of Recipient of Services is given under Sec 2(71) of CGST Act, 2017 and Same is Given Under Sec 2(15) of IGST Act, 2017. Sec 2(24) of IGST Act, 2017 express that definition of CGST, UTGST, shall have same meaning. Than what is the purpose for giving same definitions? Sec 2(24) of IGST Act,2017 reproduced hereunder for ready reference.

(24) words and expressions used and not defined in this Act but defined in the Central 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;

Post Reply

Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 25-3-2020
By:- PAWAN KUMAR

Dear sir,

As per my view some words which have used in igst act but not defined in igst act itself , and defined in other acts of cgst, sgst & utgst, then their definition will be same for igst act. I hope it is clear now.


2 Dated: 26-3-2020
By:- KASTURI SETHI

The above various definitions cited by the querist are the same but in what context these are to be used that will be different because all these Acts (CGST,IGST, SGST & Compensation Cess ) have different purpose and different ways and means (statutory provisions) of levy and collection of tax. These are to be used as per the Act in which these have been defined. To distinguish further, the meaning and message of Section 2(24) of IGST has to be understood.

The emphasis is on whatever "words and expressions" have been used but not defined in CGST Act, IGST Act, SGST Act/UTGST Act and Compensation Cess Act. Emphasis is not on the same as supplied by the querist. For example ;

(i) There is no definition of the word “intermediary” in the CGST Act but the same is defined under Section 13 (8) (b) of the IGST Act, the same meaning as assigned to it under the IGST Act would be applicable even under the CGST Act, 2017. The same needs to be borrowed from IGST Act for the application in CGST Act as per Section 2(120) of CGST Act

(ii) Similarly, there is no definition of ‘exempt supply’ under the Compensation Cess Act but the same is defined under Section 2(47) of CGST Act. Therefore, the same needs to be borrowed from the CGST Act for application in the Compensation Cess Act. as per Section 2(2) of Goods and Services Compensation Cess Act.

(iii) The term Input Tax Credit has not been defined in IGST Act, 2017 but the same has been defined under Section 2 (63) of CGST Act, 2017. Therefore, the same needs to be borrowed from the CGST Act for application in IGST Act as per Section 2(24) of IGST Act.


3 Dated: 28-3-2020
By:- Ganeshan Kalyani

GST in an interesting subject. One can do Ph.D in this subject. Each time you read a section or rules a different view would arise which is clearly evident whenever the same is being interpreted by Department or High Court or Supreme Court. There is lot to understand on GST. When one keep on reading GST provision, case laws, articles then he will understand the purpose of the provision. The law is enacted with a purpose. Sri Kasturi Sir has nicely explained the purpose in brief.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||