Rule 2 of CGST Rules 2017: Definitions

Rule 2 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Definitions

Provisions under Rule 2 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Definitions”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., are as under:

CGST Rule 2: Definitions (Chapter-I: Preliminary) 

In these rules, unless the context otherwise requires,-

(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

CGST Rules 2017 (Central Goods and Services Tax Rules)

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