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

CS Executive · Tax Laws and Practice · PYQS · June 2018
Section 2(62) of the CGST Act, 2017 specifies input tax in relation to a registered person to mean Central Tax, State Tax, Integrated Tax or Union Territory Tax charged on any supply of goods or services or both and also include : (i) Integrated goods and service tax charged on import of goods (ii) Tax under the provisions of section 9(3) and 9(4) (iii) Tax paid under composition levy (iv) Tax under Union Territory Goods and Service Tax Act
(A) All the above four
(B) (i), (ii) and (iv)
(C) (i) and (ii)
(D) (ii), (iii) and (iv)

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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