Definitions of various important terms under Sections 2(41) to 2(50) of the CGST Act, 2017, unless the context otherwise requires:
Section 2(41): Meaning of Document
Document includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000.
Section 2(42): Meaning of Drawback
Drawback in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods.
Section 2(43): Meaning of Electronic Cash Ledger
Electronic Cash Ledger means the electronic cash ledger referred to in sub-section (1) of section 49.
Section 2(44): Meaning of Electronic Commerce
Electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.
Section 2(45): Meaning of Electronic Commerce Operator
Electronic Commerce Operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Section 2(46): Meaning of Electronic Credit Ledger
Electronic Credit Ledger means the electronic credit ledger referred to in sub-section (2) of section 49.
Section 2(47): Meaning of Exempt Supply
Exempt Supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.
Section 2(48): Meaning of Existing Law
Existing Law means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation.
Section 2(49): Meaning of Family
Family means,–
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person.
Section 2(50): Meaning of Fixed Establishment
Fixed Establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs.
| 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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