Section 2(110) of CGST Act: Meaning of “Telecommunication Service”
As per Section 2(110) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “telecommunication service” has been defined, as under:
Section 2(110) of CGST Act: Definition of “Telecommunication Service” (CHAPTER I – PRELIMINARY)
“telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.