Rule 2 of CGST Rules 2017: Definitions

Provisions under Rule 2 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Definitions”, are as under:

CGST Rule 2: Definitions (Chapter-I: Preliminary)

In these rules, unless the context otherwise requires,-

(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

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