Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is”Motor Vehicle”.
So what do you mean by “Motor Vehicle”?
Section 2(76) of CGST Act, 2017 – “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988;
Conclusion:
Motor vehicle Act, 1998; which is reproduced here for kind reference, “means any mechanically propelled vehicle adapted for use upon roads whether the power of populsion is transmitted therefo from an external or internal source and includes a chassis to which a body.