Section - 2(16), Board defined under (CGST ACT, 2017)
Section - 2(16), Board defined under (CGST ACT, 2017)
Definitions
"Board" means the *6*[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
Notes:-
*6*. Substituted vide sec 221 of The Finance Act, 2018 (No. 13 of 2018) - Brought into force w.e.f. 29.03.2018, prior to its substitution, it was read as: "Central Board of Excise and Customs".
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