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Section 2: Definitions

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

In these rules, unless the context otherwise requires,- 13

(a) “Act” means the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLITI of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act or Integrated Goods and Services Act, 2017 (13 of 2017).

Chapter II 1[COMPOSITION LEVY]

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section2
Marginal noteDefinitions
JurisdictionState of Maharashtra
StatusIn force as published by the source

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