Section 2(82) - Definition of "output tax" under CGST Act

2(82).1 Definition of Output Tax

Section 2(82) “Output Tax” means

in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent

but excludes tax payable by him on reverse charge basis;

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Output tax does not includes tax payable under RCM

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