Definitions of various important terms under Sections 2(21) to 2(30) of the CGST Act, 2017, unless the context otherwise requires:
Section 2(21): Meaning of Central Tax
Central tax means the central goods and services tax levied under section 9.
Section 2(22): Meaning of Cess
Cess shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act.
Section 2(23): Meaning of Chartered Accountant
Chartered Accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.
Section 2(24): Meaning of Commissioner
Commissioner means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.
Section 2(25): Meaning of Commissioner in the Board
Commissioner in the Board means the Commissioner referred to in section 168.
Section 2(26): Meaning of Common Portal
Common Portal means the common goods and services tax electronic portal referred to in section 146.
Section 2(27): Meaning of Common Working Days
Common Working Days in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government.
Section 2(28): Meaning of Company Secretary
Company Secretary means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.
Section 2(29): Meaning of Competent Authority
Competent Authority means such authority as may be notified by the Government.
Section 2(30): Meaning of Composite Supply
Composite Supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.
Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
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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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