Rule 138D, Central Goods and Services Tax Rules, 2017 [S10-JDT]
As at 1 July 2017. No text held for this date. The earliest text held stands from 7 March 2018.
Defined terms in this text (3)
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;
goods: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: 36 more definitions.
vehicle: Section 2(42), Customs Act, 1962: "vehicle" means conveyance of any kind used on land and includes a railway vehicle;
Made under this rule, or naming it (0)
none
Cited by (1)
Rule 138F, Central Goods and Services Tax Rules, 2017 [S10-JFY], 19 June 2017, Band A. "rule 138D".
Not held (0)
none
Duties published under this rule (0)
none