Section 13 – Taxation Laws (Amendment) Act, 2017

Amendment of section 2

In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 2,—

(a) clause (c) shall be omitted;
(b) for clause (d), the following clause shall be substituted, namely:—
  ‘(d) “goods” means—
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;’

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