Sections 2(51) to 2(60) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(51) to 2(60) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(51): Meaning of Fund

Fund means the Consumer Welfare Fund established under section 57.

Section 2(52): Meaning of Goods

Goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply.

Section 2(53): Meaning of Government

Government means the Central Government.

Section 2(54): Meaning of Goods and Services Tax (Compensation to States) Act

Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017.

Section 2(55): Meaning of Goods and Services Tax Practitioner

Goods and Services Tax Practitioner means any person who has been approved under section 48 to act as such practitioner.

Section 2(56): Meaning of India

India means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.

Section 2(57): Meaning of Integrated Goods and Services Tax Act

Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017.

Section 2(58): Meaning of Integrated Tax

Integrated Tax means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act.

Section 2(59): Meaning of Input

Input means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

Section 2(60): Meaning of Input Service

Input Service means any service used or intended to be used by a supplier in the course or furtherance of business.

Amendments History:

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Commentary on Sections 2(51) to 2(60) of CGST Act, 2017

Here is a brief commentary on each of the terms defined in Sections 2(51) to 2(60) of the Central Goods and Services Tax (CGST) Act, 2017:

Section 2(51) of CGST Act, 2017: Fund

The term “fund” referes to the ‘Consumer Welfare Fund’, established under Section 57 of the CGST Act, which aims to protect consumer interests by promoting and protecting their welfare.

Section 2(52) of CGST Act, 2017: Goods

The term “goods” refers to all types of movable property, excluding money and securities. It includes actionable claims, growing crops, grass and items attached to or part of the land agreed to be severed before supply or under a contract of supply.

Section 2(53) of CGST Act, 2017: Government

In the context of the CGST Act, the term “Government” refers specifically to the Central Government of India.

Section 2(54) of CGST Act, 2017: Goods and Services Tax (Compensation to States) Act

This act, passed in 2017, outlines the compensation process to states for revenue loss resulting from the implementation of GST.

Section 2(55) of CGST Act, 2017: Goods and Services Tax Practitioner

A “GST Practitioner” is a person who has been approved under Section 48 of the CGST Act to provide assistance in GST-related matters.

Section 2(56) of CGST Act, 2017: India

The term “India” refers to the geographic and legal boundaries of the country, including territorial waters, seabed, sub-soil, continental shelf, exclusive economic zones and the air space above its territory and territorial waters.

Section 2(57) of CGST Act, 2017: Integrated Goods and Services Tax Act

This act, also passed in 2017, governs the levy and collection of tax on inter-state supplies of goods and services.

Section 2(58) of CGST Act, 2017: Integrated Tax

The term “integrated tax” refers to the tax levied under the Integrated Goods and Services Tax Act on inter-state supplies of goods and services.

Section 2(59) of CGST Act, 2017: Input

The term “input” refers to any goods, excluding capital goods, used or intended to be used by a supplier in the course or furtherance of business.

Section 2(60) of CGST Act, 2017: Input Service

An “input service” is any service used or intended to be used by a supplier in the course or furtherance of business.

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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.