DEFINITIONS

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..... mount 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 Compensation Fu .....

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..... 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 years from the transition .....

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