Section 2 of CGST Act, 2017: Definitions

Definitions of various important terms as per Section 2 of the Central Goods and Services Tax (CGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

Definitions under Section 2 of the CGST Act, 2017
Section 2(1) to 2(10) of the CGST Act, 2017
Section 2(1): Meaning of “Actionable Claim”
Section 2(2): Meaning of “Address of Delivery”
Section 2(3): Meaning of “Address on Record”
Section 2(4): Meaning of “Adjudicating Authority”
Section 2(5): Meaning of “Agent”
Section 2(6): Meaning of “Aggregate Turnover”
Section 2(7): Meaning of “Agriculturist”
Section 2(8): Meaning of “Appellate Authority”
Section 2(9): Meaning of “Appellate Tribunal”
Section 2(10): Meaning of “Appointed Day”
Section 2(11) to 2(20) of the CGST Act, 2017
Section 2(11): Meaning of “Assessment”
Section 2(12): Meaning of “Associated Enterprises”
Section 2(13): Meaning of “Audit”
Section 2(14): Meaning of “Authorised Bank”
Section 2(15): Meaning of “Authorised Representative”
Section 2(16): Meaning of “Board”
Section 2(17): Meaning of “Business”
Section 2(18): Meaning of “Business Vertical”
Section 2(19): Meaning of “Capital Goods”
Section 2(20): Meaning of “Casual Taxable Person”
Section 2(21) to 2(30) of the CGST Act, 2017
Section 2(21): Meaning of “Central Tax”
Section 2(22): Meaning of “Cess”
Section 2(23): Meaning of “Chartered Accountant”
Section 2(24): Meaning of “Commissioner”
Section 2(25): Meaning of “Commissioner in the Board”
Section 2(26): Meaning of “Common Portal”
Section 2(27): Meaning of “Common Working Days”
Section 2(28): Meaning of “Company Secretary”
Section 2(29): Meaning of “Competent Authority”
Section 2(30): Meaning of “Composite Supply”
Section 2(31) to 2(40) of the CGST Act, 2017
Section 2(31): Meaning of “Consideration”
Section 2(32): Meaning of “Continuous Supply of Goods”
Section 2(33): Meaning of “Continuous Supply of Services”
Section 2(34): Meaning of “Conveyance”
Section 2(35): Meaning of “Cost Accountant”
Section 2(36): Meaning of “Council”
Section 2(37): Meaning of “Credit Note”
Section 2(38): Meaning of “Debit Note”
Section 2(39): Meaning of “Deemed Exports”
Section 2(40): Meaning of “Designated Authority”
Section 2(41) to 2(50) of the CGST Act, 2017
Section 2(41): Meaning of “Document”
Section 2(42): Meaning of “Drawback”
Section 2(43): Meaning of “Electronic Cash Ledger”
Section 2(44): Meaning of “Electronic Commerce” or “E-Commerce”
Section 2(45): Meaning of “Electronic Commerce Operator” or “E-Commerce Operator”
Section 2(46): Meaning of “Electronic Credit Ledger”
Section 2(47): Meaning of “Exempt Supply”
Section 2(48): Meaning of “Existing Law”
Section 2(49): Meaning of “Family”
Section 2(50): Meaning of “Fixed Establishment”
Section 2(51) to 2(60) of the CGST Act, 2017
Section 2(51): Meaning of “Fund”
Section 2(52): Meaning of “Goods”
Section 2(53): Meaning of “Government”
Section 2(54): Meaning of “GST (Compensation to States) Act”
Section 2(55): Meaning of “GST practitioner”
Section 2(56): Meaning of “India”
Section 2(57): Meaning of “Integrated Goods and Services Tax (IGST) Act”
Section 2(58): Meaning of “Integrated Tax”
Section 2(59): Meaning of “Input”
Section 2(60): Meaning of “Input Service”
Section 2(61) to 2(70) of the CGST Act, 2017
Section 2(61): Meaning of “Input Service Distributor”
Section 2(62): Meaning of “Input Tax”
Section 2(63): Meaning of “Input Tax Credit”
Section 2(64): Meaning of “Intra-State Supply of Goods”
Section 2(65): Meaning of “Intra-State Supply of Services”
Section 2(66): Meaning of “Invoice” or “Tax Invoice”
Section 2(67): Meaning of “Inward Supply”
Section 2(68): Meaning of “Job Work”
Section 2(69): Meaning of “Local Authority”
Section 2(70): Meaning of “Location of the Recipient of Services”
Section 2(71) to 2(80) of the CGST Act, 2017
Section 2(71): Meaning of “Location of the Supplier of Services”
Section 2(72): Meaning of “Manufacture”
Section 2(73): Meaning of “Market Value”
Section 2(74): Meaning of “Mixed Supply”
Section 2(75): Meaning of “Money”
Section 2(76): Meaning of “Motor Vehicle”
Section 2(77): Meaning of “Non-resident Taxable Person”
Section 2(78): Meaning of “Non-taxable Supply”
Section 2(79): Meaning of “Non-taxable Territory”
Section 2(80): Meaning of “Notification”
Section 2(81) to 2(90) of the CGST Act, 2017
Section 2(81): Meaning of “Other Territory”
Section 2(82): Meaning of “Output Tax”
Section 2(83): Meaning of “Outward Supply”
Section 2(84): Meaning of “Person”
Section 2(85): Meaning of “Place of Business”
Section 2(86): Meaning of “Place of Supply”
Section 2(87): Meaning of “Prescribed”
Section 2(88): Meaning of “Principal”
Section 2(89): Meaning of “Principal Place of Business”
Section 2(90): Meaning of “Principal Supply”
Section 2(91) to 2(100) of the CGST Act, 2017
Section 2(91): Meaning of “Proper Officer”
Section 2(92): Meaning of “Quarter”
Section 2(93): Meaning of “Recipient” of supply of Goods/ Services
Section 2(94): Meaning of “Registered Person”
Section 2(95): Meaning of “Regulations”
Section 2(96): Meaning of “Removal” of Goods
Section 2(97): Meaning of “Return”
Section 2(98): Meaning of “Reverse Charge”
Section 2(99): Meaning of “Revisional Authority”
Section 2(100): Meaning of “Schedule”
Section 2(101) to 2(110) of the CGST Act, 2017
Section 2(101): Meaning of “Securities”
Section 2(102): Meaning of “Services”
Section 2(103): Meaning of “State”
Section 2(104): Meaning of “State Tax”
Section 2(105): Meaning of “Supplier”
Section 2(106): Meaning of “Tax Period”
Section 2(107): Meaning of “Taxable Person”
Section 2(108): Meaning of “Taxable Supply”
Section 2(109): Meaning of “Taxable Territory”
Section 2(110): Meaning of “Telecommunication Service”
Section 2(111) to 2(120) of the CGST Act, 2017
Section 2(111): Meaning of “State Goods and Services Tax (SGST) Act”
Section 2(112): Meaning of “Turnover in State/ Union Territory”
Section 2(113): Meaning of “Usual Place of Residence”
Section 2(114): Meaning of “Union Territory”
Section 2(115): Meaning of “Union Territory Tax”
Section 2(116): Meaning of “Union Territory Goods and Services Tax (UTGST) Act”
Section 2(117): Meaning of “Valid Return”
Section 2(118): Meaning of “Voucher”
Section 2(119): Meaning of “Works Contract”
Section 2(120): Meaning of “Words and Expressions used and not defined in this Act”
Section 2(121): any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State. Omitted*

* Omitted w.e.f. 18/03/2020 vide Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020.