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PRELIMINARY
Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
Section 2(5) - Definition of "agen...
Section 2(105) - Definition of "su...
Section 2(7) - Definition of "agri...
Section 2(107) - Definition of "ta...
Section 2(77) - Definition of "non...
Section 2(44) - Definition of "ele...
Section 2(45) - Definition of "ele...
Section 2(20) - Definition of "cas...
Section 2(61) of CGST Act - Defini...
Section 2(50) - Definition of "fix...
Section 2(85) - Definition of "Pla...
Section 2(94) - Definition of "Reg...
Section 2(82) - Definition of "out...
Meaning of "input tax" under GST [...
Section 2(17) - Definition of "bus...
Section 2(47) - Definition of "exe...
Section 2(119) - Definition of "Wo...
Section 2(68) - Definition of "Job...
Section 2(88) - Definition of "Pri...
Section 2(83) - Definition of "Out...
Section 2(106) - Definition of "Ta...
Section 2(52) - Definition of "goo...
Section 2(75) - Definition of "mon...
Section 2(102) - Definition of "se...
Section 2(31) - Definition of "con...
Section 2(90) - Definition of "pri...
Section 2(30) - Definition of "com...
Section 2(74) - Definition of "mix...
Section 2(98) - Definition of "Rev...
Section 2(112) - Definition of "tu...
Section 2(78) - Definition of "non...
Section 2(33) - Definition of "con...
Section 2(118) - Definition of "Vo...
Section 2(1) - Definition of "Acti...
Meaning of "Capital Goods" under G...
Meaning of "Input Tax Credit" unde...Meaning of "Capital Goods" under GST [Section 2(19) of CGST Act]
2(19).1 Meaning of Capital Goods
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Section 2(19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the ITC and which are used or intended to be used in the course or furtherance of business; |
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