Section 117, Central Goods and Services Tax Act, 2017 [S10-9YT]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 August 2023.
Defined terms in this text (7)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Court: Section 2, Indian Tolls Act, 1851 [S11B35] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Indian Tolls Act, 1864 [S12AQM] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: Section 2, Bombay Civil Courts Act, 1869 [S12EXG] (In this Act, unless the context otherwise requires,—): "court" means a court of civil jurisdiction and includes a tribunal constituted under this Act
Court: 47 more definitions.
High Court: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (25) "High Court", used with reference to civil proceedings, shall mean the highest Civil Court of appeal (not including the Supreme Court) in the part of India in which the Act or Regulation containing the expression operates;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (0)
none
Cited by (8)
Section 107, Central Goods and Services Tax Act, 2017 [S10-9ME], 12 April 2017, Band A. "section 117".
Section 108, Central Goods and Services Tax Act, 2017 [S10-9NC], 12 April 2017, Band A. "section 117".
Section 113, Central Goods and Services Tax Act, 2017 [S10-9TJ], 12 April 2017, Band A. "section 117".
Section 118, Central Goods and Services Tax Act, 2017 [S10-9ZR], 12 April 2017, Band A. "section 117".
Section 119, Central Goods and Services Tax Act, 2017 [S10-A0F], 12 April 2017, Band A. "section 117".
Section 128A, Central Goods and Services Tax Act, 2017 [S10-ACQ], 12 April 2017, Band A. "section 117".
Section 162, Central Goods and Services Tax Act, 2017 [S10-BGE], 12 April 2017, Band A. "sections 117".
Rule 114, Central Goods and Services Tax Rules, 2017 [S10-HG9], 19 June 2017, Band A. "section 117".
Not held (0)
none
Duties published under this section (0)
none