Rule 2 of CGST Rules 2017: Definitions

Rule 2 of ‘Central Goods and Services Tax (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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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.

It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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