Section 2(3) of IGST Act: Meaning of “Continuous Journey”
As per Section 2(3) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “continuous journey” has been defined, as under:
Section 2(3) of IGST Act: Definition of “Continuous Journey” (CHAPTER I – PRELIMINARY)
“continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.
Explanation: The term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.
|Other GST Related Posts:|
|Central Goods and Services Tax (CGST):|
|CGST Act/ Definitions||CGST Rules/ Forms|
|CGST Notifications||CGST Rate Notifications|
|CGST Circulars||CGST Orders|
|Integrated Goods and Services Tax (IGST):|
|IGST Act/ Definitions||IGST Rules/ Forms|
|IGST Notifications||IGST Rate Notifications|
|IGST Circulars||IGST Orders|
|Union Territory Goods and Services Tax (UTGST):|
|UTGST Act/ Definitions||UTGST Rules/ Forms|
|UTGST Notifications||UTGST Rate Notifications|
|UTGST Circulars||UTGST Orders|
|List of Various State GST (SGST) Acts 2017 in India|