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[Cites 0, Cited by 0] [Section 97(8)] [Section 97] [Entire Act]

Union of India - Subsection

Section 97(8)(f) in The Central Goods and Services Tax Rules, 2017

(f)'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;