Section 151, Central Goods and Services Tax Act, 2017 [S10-B43]
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 (3)
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.
Commissioner: 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): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 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.
Made under this section, or naming it (0)
none
Cited by (3)
Section 124, Central Goods and Services Tax Act, 2017 [S10-A71], 12 April 2017, Band A. "section 151".
Section 133, Central Goods and Services Tax Act, 2017 [S10-AH8], 12 April 2017, Band A. "section 151".
Section 152, Central Goods and Services Tax Act, 2017 [S10-B51], 12 April 2017, Band A. "section 151".
Not held (0)
none
Duties published under this section (0)
none