Definitions of various important terms under Sections 2(1) to 2(10) of the CGST Act, 2017, unless the context otherwise requires:
Section 2(1): Meaning of Actionable Claim
Actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882.
Section 2(2): Meaning of Address of Delivery
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 goods or services or both.
Section 2(3): Meaning of Address on Record
Address on Record means the address of the recipient as available in the records of the supplier.
Section 2(4): Meaning of Adjudicating Authority
Adjudicating Authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs Central Board of Indirect Taxes and Customs [text substituted from 01/02/2019: refer Note 1(a)], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling [text inserted, pending commencement: refer Note 2], the Appellate Authority and the Appellate Tribunal the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 [text substituted from 01/02/2019: refer Note 1(b)].
Section 2(5): Meaning of Agent
Agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.
Section 2(6): Meaning of Aggregate Turnover
Aggregate Turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Section 2(7): Meaning of Agriculturist
Agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.
Section 2(8): Meaning of Appellate Authority
Appellate Authority means an authority appointed or authorised to hear appeals as referred to in section 107.
Section 2(9): Meaning of Appellate Tribunal
Appellate Tribunal means the Goods and Services Tax Appellate Tribunal constituted under section 109.
Section 2(10): Meaning of Appointed Day
Appointed Day means the date on which the provisions of this Act shall come into force.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
1. Amendments in Sub-section (4) vide Section 2 of the CGST (Amendment) Act, 2018, followed with Notification 2/2019 on commencement date of 01/02/2019:
(a) the words ‘Central Board of Excise and Customs’ substituted with the words ‘Central Board of Indirect Taxes and Customs’; and
(b) the text ‘the Appellate Authority and the Appellate Tribunal’ substituted with the text ‘the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171’.
2. In sub-section (4), the text ‘the National Appellate Authority for Advance Ruling’ inserted vide Section 92 of the Finance Act, 2019, pending Notification on commencement date.
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| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
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