Subsection 16 of Section 2 | Definition of Board

Acts >> Central Goods and Services Tax Act, 2017 >> Chapter: 1 >> Section 2. Definitions

( 16 ) "Board" means the 4[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

4. Substituted for "Central Board of Excise and Customs" by s. 221 of The Finance Act, 2018 (No. 13 of 2018) - Brought into force w.e.f. 29th March, 2018.

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