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Section 2: Definitions

The Meghalaya Goods and Services Tax Rules, 2017State Rules of Meghalaya · 2017

In these rules, unless the context otherwise requires,-

(a) “Act” means the Meghalaya Goods and Services Tax Act, 2017 (12 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.

PART-IIA THE GAZETTE OF MEGHALAYA, (EXTRAORDINARY) DECEMBER 29, 2017 1876 Chapter II COMPOSITION RULES

Where this provision sits

ActThe Meghalaya Goods and Services Tax Rules, 2017
Section2
Marginal noteDefinitions
JurisdictionState of Meghalaya
StatusIn force as published by the source

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