Section 2(111) to 2(120) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(111) to 2(120) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(111): Meaning of The State Goods and Services Tax Act

The State Goods and Services Tax Act means the respective State Goods and Services Tax Act, 2017.

Section 2(112): Meaning of Turnover in State or Turnover in Union Territory

Turnover in State or Turnover in Union Territory means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(113): Meaning of Usual Place of Residence

Usual Place of Residence means,-

(a) in case of an individual, the place where he ordinarily resides;

(b) in other cases, the place where the person is incorporated or otherwise legally constituted.

Section 2(114): Meaning of Union Territory

Union Territory means the territory of-

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(c) Dadra and Nagar Haveli; Dadra and Nagar Haveli and Daman and Diu; [Refer Note 2]

(d) Daman and Diu; Ladakh; [Refer Note 2]

(e) Chandigarh; and

(f) other territory.

Explanation: For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.

Section 2(115): Meaning of Union Territory Tax

Union Territory Tax means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act.

Section 2(116): Meaning of Union Territory Goods and Services Tax Act

Union Territory Goods and Services Tax Act means the Union Territory Goods and Services Tax Act, 2017.

Section 2(117): Meaning of Valid Return

Valid Return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.

Section 2(118): Meaning of Voucher

Voucher means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument.

Section 2(119): Meaning of Works Contract

Works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.

Section 2(120): Meaning of Words and Expressions used and not defined in this Act

Words and Expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts.

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. In Section 2(114), Clauses (c) and (d) substituted vide Section 118 of the Finance Act 2020: GOI Notification dt. 27/03/2020, followed with Central Tax Notification 49/2020 dt. 24/06/2020 on commencement date of 30/06/2020.

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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 Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 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.