Section 2(81) | CGST Act | What is OTHER TERRITORY Under GST? #TaxationGuruji
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (81) “other territory” includes territories other than those comprising in a State
and those referred to in sub-clauses (a) to (e) of clause (114).
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