Section 2(5) of IGST Act: Meaning of “Export of Goods”
As per Section 2(5) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “export of goods” has been defined, as under:
Section 2(5) of IGST Act: Definition of “Export of Goods” (CHAPTER I – PRELIMINARY)
“export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.
The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.