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

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.

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

Amendments History:

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Commenatry on Sections 2(21) to 2(30) of CGST Act, 2017

Here is a commentary on each of the key terms defined in in Sections 2(21) to 2(30) of the Central Goods and Services Tax (CGST) Act, 2017:

Sections 2(21) of CGST Act, 2017: Central Tax

Central Tax refers to the Central Goods and Services Tax levied under section 9 of the CGST Act. This is a tax imposed by the central government on the supply of goods and services within a state.

Sections 2(22) of CGST Act, 2017: Cess

Cess refers to a tax or levy collected by the government, with the purpose of providing compensation to states for any potential loss of revenue due to the implementation of the Goods and Services Tax.

Sections 2(23) of CGST Act, 2017: Chartered Accountant

Chartered Accountant is a professional designation as defined under the Chartered Accountants Act, 1949. Chartered Accountants are experts in financial matters and play a significant role in the management and compliance of the taxation system.

Sections 2(24) of CGST Act, 2017: Commissioner

Commissioner refers to the Commissioner of Central Tax, which includes the Principal Commissioner of Central Tax and the Commissioner of Integrated Tax. They are responsible for administering and implementing the CGST Act and the Integrated Goods and Services Tax Act.

Sections 2(25) of CGST Act, 2017: Commissioner in the Board

Commissioner in the Board refers to the Commissioner mentioned in section 168 of the CGST Act, who is responsible for addressing difficulties and clarifying issues arising from the Act’s implementation.

Sections 2(26) of CGST Act, 2017: Common Portal

Common Portal refers to the electronic portal established for managing the Goods and Services Tax system. It serves as a platform for taxpayers to access various services related to GST, including registration, filing of returns and payment of taxes.

Sections 2(27) of CGST Act, 2017: Common Working Days

Common Working Days refers to consecutive days that are not designated as gazetted holidays by the Central Government or the concerned State or Union territory Government.

Sections 2(28) of CGST Act, 2017: Company Secretary

Company Secretary refers to a professional designation as defined under the Company Secretaries Act, 1980. Company Secretaries are responsible for ensuring corporate governance and compliance with various legal and regulatory requirements.

Sections 2(29) of CGST Act, 2017: Competent Authority

Competent Authority refers to an authority appointed by the government to perform specific functions and duties related to the administration of the CGST Act.

Sections 2(30) of CGST Act, 2017: Composite Supply

Composite Supply refers to a supply made by a taxable person that consists of two or more taxable supplies of goods or services (or both) that are naturally bundled and supplied together in the ordinary course of business. One of these supplies must be a principal supply. The example given is the supply of goods, packing materials, transport and insurance, where the supply of goods is considered the principal supply.

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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 the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.