Section 3A
Meaning of partnership and partner
of Goods and Services Tax Act 1993
ActIn forceProvision 5 of 139
Section 3A
Amended by37/2008 wef 04/05/2009
For the purposes of this Act, except as otherwise provided —
(a)
references to partnerships include references to limited partnerships; and
(b)
references to partners of a partnership include references to partners of a limited partnership.