Definitions under Section 2 of the CGST Act, 2017 |
Section 2(1) to 2(10) of the CGST Act, 2017 |
Section 2(1): Meaning of “Actionable Claim” |
Section 2(2): Meaning of “Address of Delivery” |
Section 2(3): Meaning of “Address on Record” |
Section 2(4): Meaning of “Adjudicating Authority” |
Section 2(5): Meaning of “Agent” |
Section 2(6): Meaning of “Aggregate Turnover” |
Section 2(7): Meaning of “Agriculturist” |
Section 2(8): Meaning of “Appellate Authority” |
Section 2(9): Meaning of “Appellate Tribunal” |
Section 2(10): Meaning of “Appointed Day” |
Section 2(11) to 2(20) of the CGST Act, 2017 |
Section 2(11): Meaning of “Assessment” |
Section 2(12): Meaning of “Associated Enterprises” |
Section 2(13): Meaning of “Audit” |
Section 2(14): Meaning of “Authorised Bank” |
Section 2(15): Meaning of “Authorised Representative” |
Section 2(16): Meaning of “Board” |
Section 2(17): Meaning of “Business” |
Section 2(18): Meaning of “Business Vertical” |
Section 2(19): Meaning of “Capital Goods” |
Section 2(20): Meaning of “Casual Taxable Person” |
Section 2(21) to 2(30) of the CGST Act, 2017 |
Section 2(21): Meaning of “Central Tax” |
Section 2(22): Meaning of “Cess” |
Section 2(23): Meaning of “Chartered Accountant” |
Section 2(24): Meaning of “Commissioner” |
Section 2(25): Meaning of “Commissioner in the Board” |
Section 2(26): Meaning of “Common Portal” |
Section 2(27): Meaning of “Common Working Days” |
Section 2(28): Meaning of “Company Secretary” |
Section 2(29): Meaning of “Competent Authority” |
Section 2(30): Meaning of “Composite Supply” |
Section 2(31) to 2(40) of the CGST Act, 2017 |
Section 2(31): Meaning of “Consideration” |
Section 2(32): Meaning of “Continuous Supply of Goods” |
Section 2(33): Meaning of “Continuous Supply of Services” |
Section 2(34): Meaning of “Conveyance” |
Section 2(35): Meaning of “Cost Accountant” |
Section 2(36): Meaning of “Council” |
Section 2(37): Meaning of “Credit Note” |
Section 2(38): Meaning of “Debit Note” |
Section 2(39): Meaning of “Deemed Exports” |
Section 2(40): Meaning of “Designated Authority” |
Section 2(41) to 2(50) of the CGST Act, 2017 |
Section 2(41): Meaning of “Document” |
Section 2(42): Meaning of “Drawback” |
Section 2(43): Meaning of “Electronic Cash Ledger” |
Section 2(44): Meaning of “Electronic Commerce” or “E-Commerce” |
Section 2(45): Meaning of “Electronic Commerce Operator” or “E-Commerce Operator” |
Section 2(46): Meaning of “Electronic Credit Ledger” |
Section 2(47): Meaning of “Exempt Supply” |
Section 2(48): Meaning of “Existing Law” |
Section 2(49): Meaning of “Family” |
Section 2(50): Meaning of “Fixed Establishment” |
Section 2(51) to 2(60) of the CGST Act, 2017 |
Section 2(51): Meaning of “Fund” |
Section 2(52): Meaning of “Goods” |
Section 2(53): Meaning of “Government” |
Section 2(54): Meaning of “GST (Compensation to States) Act” |
Section 2(55): Meaning of “GST practitioner” |
Section 2(56): Meaning of “India” |
Section 2(57): Meaning of “Integrated Goods and Services Tax (IGST) Act” |
Section 2(58): Meaning of “Integrated Tax” |
Section 2(59): Meaning of “Input” |
Section 2(60): Meaning of “Input Service” |
Section 2(61) to 2(70) of the CGST Act, 2017 |
Section 2(61): Meaning of “Input Service Distributor” |
Section 2(62): Meaning of “Input Tax” |
Section 2(63): Meaning of “Input Tax Credit” |
Section 2(64): Meaning of “Intra-State Supply of Goods” |
Section 2(65): Meaning of “Intra-State Supply of Services” |
Section 2(66): Meaning of “Invoice” or “Tax Invoice” |
Section 2(67): Meaning of “Inward Supply” |
Section 2(68): Meaning of “Job Work” |
Section 2(69): Meaning of “Local Authority” |
Section 2(70): Meaning of “Location of the Recipient of Services” |
Section 2(71) to 2(80) of the CGST Act, 2017 |
Section 2(71): Meaning of “Location of the Supplier of Services” |
Section 2(72): Meaning of “Manufacture” |
Section 2(73): Meaning of “Market Value” |
Section 2(74): Meaning of “Mixed Supply” |
Section 2(75): Meaning of “Money” |
Section 2(76): Meaning of “Motor Vehicle” |
Section 2(77): Meaning of “Non-resident Taxable Person” |
Section 2(78): Meaning of “Non-taxable Supply” |
Section 2(79): Meaning of “Non-taxable Territory” |
Section 2(80): Meaning of “Notification” |
Section 2(80A): Meaning of “Online Gaming” |
Section 2(80B): Meaning of “Online Money Gaming” |
Section 2(81) to 2(90) of the CGST Act, 2017 |
Section 2(81): Meaning of “Other Territory” |
Section 2(82): Meaning of “Output Tax” |
Section 2(83): Meaning of “Outward Supply” |
Section 2(84): Meaning of “Person” |
Section 2(85): Meaning of “Place of Business” |
Section 2(86): Meaning of “Place of Supply” |
Section 2(87): Meaning of “Prescribed” |
Section 2(88): Meaning of “Principal” |
Section 2(89): Meaning of “Principal Place of Business” |
Section 2(90): Meaning of “Principal Supply” |
Section 2(91) to 2(100) of the CGST Act, 2017 |
Section 2(91): Meaning of “Proper Officer” |
Section 2(92): Meaning of “Quarter” |
Section 2(93): Meaning of “Recipient” of supply of Goods/ Services |
Section 2(94): Meaning of “Registered Person” |
Section 2(95): Meaning of “Regulations” |
Section 2(96): Meaning of “Removal” of Goods |
Section 2(97): Meaning of “Return” |
Section 2(98): Meaning of “Reverse Charge” |
Section 2(99): Meaning of “Revisional Authority” |
Section 2(100): Meaning of “Schedule” |
Section 2(101) to 2(110) of the CGST Act, 2017 |
Section 2(101): Meaning of “Securities” |
Section 2(102): Meaning of “Services” |
Section 2(102A): Meaning of “Specified Actionable Claim” |
Section 2(103): Meaning of “State” |
Section 2(104): Meaning of “State Tax” |
Section 2(105): Meaning of “Supplier” |
Section 2(106): Meaning of “Tax Period” |
Section 2(107): Meaning of “Taxable Person” |
Section 2(108): Meaning of “Taxable Supply” |
Section 2(109): Meaning of “Taxable Territory” |
Section 2(110): Meaning of “Telecommunication Service” |
Section 2(111) to 2(120) of the CGST Act, 2017 |
Section 2(111): Meaning of “State Goods and Services Tax (SGST) Act” |
Section 2(112): Meaning of “Turnover in State/ Union Territory” |
Section 2(113): Meaning of “Usual Place of Residence” |
Section 2(114): Meaning of “Union Territory” |
Section 2(115): Meaning of “Union Territory Tax” |
Section 2(116): Meaning of “Union Territory Goods and Services Tax (UTGST) Act” |
Section 2(117): Meaning of “Valid Return” |
Section 2(117A): Meaning of “Virtual Digital Asset” |
Section 2(118): Meaning of “Voucher” |
Section 2(119): Meaning of “Works Contract” |
Section 2(120): Meaning of “Words and Expressions used and not defined in this Act” |
Section 2(121): any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State. [Omitted w.e.f. 18/03/2020 vide Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020] |