Section 2(101) to 2(110) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(101) to 2(110) of the CGST Act, 2017, unless the context otherwise requires, are as under:

Section 2(101): securities shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956.

Section 2(102): services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.

Explanation: For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities. [Refer Note 2]

Section 2(103): State includes a Union territory with Legislature.

Section 2(104): State tax means the tax levied under any State Goods and Services Tax Act.

Section 2(105): supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

Section 2(106): tax period means the period for which the return is required to be furnished.

Section 2(107): taxable person means a person who is registered or liable to be registered under section 22 or section 24.

Section 2(108): taxable supply means a supply of goods or services or both which is leviable to tax under this Act.

Section 2(109): taxable territory means the territory to which the provisions of this Act apply.

Section 2(110): 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.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Central Tax Notification 1/2017 dt. 19/06/2017.

2. Explanation inserted in Section 2(102) of the CGST Act 2017, vide Section 2(f) of the CGST (Amendment) Act, 2018 (GOI Notification dt. 29/08/2018), followed with Central Tax Notification 2/2019 dt. 29/01/2019 on commencement date of 01/02/2019.

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Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.