Section 2(120) in The Kerala State Goods and Services Tax Act, 2017
(120)words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017) shall have the same meanings as assigned to them in those Acts.
