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(1) In this Act unless the context otherwise requires,- (a) "appointed date" means the date on which the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) comes into force ; (b) "base year" means the year specified in section 4 of the Act ; (c) "base year revenue" means the revenue collected by the local authorities as specified in section 5 of the Act ; (d) "compensation" means an amount determined under section 8 of the Act ; (e) "Goods and Services Tax Act" means the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) ; (f) "local authority" means the local authorities specified in the Schedule of the Act ; (g) "projected growth rate" means the rate of growth projected as per section 3 of the Act ; (h) "projected revenue" means the revenue calculated as per sections 6 and 7 of the Act ; (i) "Schedule" means the Schedule appended to the Act. (2) Words and expressions used and not defined in this Act but defined in the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) shall have the same meanings respectively assigned to them in that Act.
<span style="margin-left:15px;"></span>(<i>1</i>) In this Act unless the context otherwise requires,- <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) "appointed date" means the date on which the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) comes into force ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> "base year" means the year specified in section 4 of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) "base year revenue" means the revenue collected by the local authorities as specified in section 5 of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) "compensation" means an amount determined under section 8 of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>e</i>) "Goods and Services Tax Act" means the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>f</i>) "local authority" means the local authorities specified in the Schedule of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>g</i>) "projected growth rate" means the rate of growth projected as per section 3 of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>h</i>) "projected revenue" means the revenue calculated as per sections 6 and 7 of the Act ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(i)</i> "Schedule" means the Schedule appended to the Act. <br> <span style="margin-left:15px;"></span>(<i>2</i>) Words and expressions used and not defined in this Act but defined in the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) shall have the same meanings respectively assigned to them in that Act. <br>