An Advocate & Income Tax Practicnor
25 Points
Posted on 10 April 2021
Thanks for your suggestions I was little bit confused about this matter but right now My doubt has been cleared , but one very important thing which is often overlooked is the definition of the term “Motor Vehicle” under GST. We generally take it to mean that all types of vehicles, as nowadays everything is run by motor. But as per Section 2(76) of the Central GST Act the expression ‘motor vehicle’ shall have the same meaning as assigned to it in Clause (28) of Section 2 of the Motor Vehicle Act, 1988.