Section 129, Central Goods and Services Tax Act, 2017 [S10-ADN]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 January 2022.
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.
document: 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): "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
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.
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;
value: Section 2(41), Customs Act, 1962: "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14;
Made under this section, or naming it (0)
none
Cited by (5)
Section 127, Central Goods and Services Tax Act, 2017 [S10-AAV], 12 April 2017, Band A. "section 129".
Rule 142, Central Goods and Services Tax Rules, 2017 [S10-JK3], 19 June 2017, Band A. "section 129".
Rule 144A, Central Goods and Services Tax Rules, 2017 [S10-JRN], 19 June 2017, Band A. "section 129".
Rule 154, Central Goods and Services Tax Rules, 2017 [S10-K20], 19 June 2017, Band A. "section 129".
Rule 53, Central Goods and Services Tax Rules, 2017 [S10-EW2], 19 June 2017, Band A. "section 129".
Not held (0)
none
Duties published under this section (0)
none