Section 2(62) of CGST Act, 2017 specify input tax in relation to a registered person, means the Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both made to him

CS Executive · Tax Laws · PYQS · December 2019
Section 2(62) of CGST Act, 2017 specify input tax in relation to a registered person, means the Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both made to him but does not include:
(A) Integrated goods and service tax charged on import of goods
(B) Tax under the provisions of section 9(3) and 9(4)
(C) Tax paid under composition levy
(D) Tax under Union Territory Goods & Service Tax Act

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Goods and Services Tax (GST)

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