Section - 2(18), Output tax defined under (IGST Act, 2017)
Section - 2(18), Output tax defined under (IGST Act, 2017)
Definitions of “output tax”
“output tax”, in relation to a taxable person, means the integrated tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
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