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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER I  -  PRELIMINARY

TaxGPT

Summarize Section 2 by TaxGPT in
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Section 2 - Definitions

2. In this Act, unless the context otherwise requires,––  (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such


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