CGST Act, 2017

CHAPTER I: PRELIMINARY, Section : 2

Definitions

Section 2. Definitions.-

In this Act, unless the context otherwise requires,-

(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882);

(2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for... Subscribe for Full Content