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.

Sections 2(21) to 2(30) of the CGST Act, 2017: Definitions

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 for Sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the CGST Act 2017, vide Notification 1/2017.

Amendments History:



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