Definitions of various important terms under Sections 2(41) to 2(50) of the CGST Act, 2017, unless the context otherwise requires, are as under:
Section 2(41): document includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000. [Refer Note 2]
Section 2(42): drawback in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods.
Section 2(43): electronic cash ledger means the electronic cash ledger referred to in sub-section (1) of section 49.
Section 2(44): electronic commerce means the supply of goods or services or both, including digital products over digital or electronic network.
Section 2(45): electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Section 2(46): electronic credit ledger means the electronic credit ledger referred to in sub-section (2) of section 49.
Section 2(47): exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.
Section 2(48): existing law means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation.
Section 2(49): family means,–
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person.
Section 2(50): fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs.
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. As per Section 2(1)(f) of the Information Technology Act, 2000, the term ‘electronic record’ means data, record or data generated, image or sound stored, received or sent in an electronic form or microfilm or computer generated micro fiche.
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.
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