Section 2(16) in The Central Goods and Services Tax Act, 2017
(16)"Board" means the [Central Board of Indirect Taxes and Customs] [Substituted 'Central Board of Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.] constituted under the Central Boards of Revenue Act, 1963;
