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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) - Definition of "inp...
Section 2(50) - Definition of "fix...
Section 2(85) - Definition of "Pla...
Section 2(94) - Definition of "Reg...
Section 2(82) - Definition of "out...
Section 2(62) - Definition of "inp...
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(98) - Definition of "Reverse Charge" under CGST Act
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2(98).1 Meaning of Reverse Charge
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Section 2(98) “reverse charge” means the liability to pay tax by the recipient of supply of goods or/and services instead of the supplier of such goods or/and services |
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