Home Forum Goods and Services Tax - GST Month 3 2020 2020 (3) This
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Definition under IGST Act - Goods and Services Tax - GSTExtract 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;
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