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DEFINITIONS

Section 2 - GST - Compensation to the States for Loss of Revenue - Goods and Services Tax - Section 2 - 2. (1) base year shall have the meaning assigned to it in section 4; (2) base year revenue shall have the meaning assigned to it in section 5; (3) compensation means an amount 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 A .....

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le 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 rate of growth projected for the transition period as per section 3; (11) projected revenue shall have the meaning assigned to it in section 6; (12) State shall include Union Territories with Legislature; (13) taxable person shall have the meaning as assigned to it in the Central Goods and Services Tax Act, 2016; (14) taxable supply means a supply of goods a .....

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