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DEFINITIONS

Section 2 - Draft-Bills-Reports - GST - Compensation to the States for Loss of Revenue - Draft - Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016 - [November 2016] - Section 2 - 2. (1) base year shall have the meaning .....

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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 .....

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mpensation Cess charged on import of goods, and includes the Goods and Services Tax Compensation Cess payable on reverse charge basis; (9) input tax credit means credit of input tax as defined in section 2(8); (10) projected growth rate means the rat .....

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signed to it in the Central Goods and 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 .....

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