Section 2(1)(g) in Goods and Services Tax (Compensation to States) Act, 2017

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Union of India - Subsection

Section 2(1)(g) in Goods and Services Tax (Compensation to States) Act, 2017

(g)"input tax" in relation to a taxable person, means,--

(i)cess charged on any supply of goods or services or both made to him;

(ii)cess charged on import of goods and includes the cess payable on reverse charge basis;