Section 49B, Central Goods and Services Tax Act, 2017 [S10-7NH]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 February 2019.
Defined terms in this text (5)
Chapter: 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): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
Government: 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): (23) "Government" or the Government shall include both the Central Government and any State Government;
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
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;
Made under this section, or naming it (1)
Circular No. 98/17/2019-GST [C10-3CX], 23 April 2019, in force. No recital printed.
Cited by (2)
Rule 85, Central Goods and Services Tax Rules, 2017 [S10-G1A], 19 June 2017, Band A. "section 49B".
Rule 86, Central Goods and Services Tax Rules, 2017 [S10-G2C], 19 June 2017, Band A. "section 49B".
Not held (0)
none
Duties published under this section (0)
none