Definitions under Section 2 of the Central Goods and Services Tax (CGST) Act, 2017

Definitions of various important terms as per Section 2 of the Central Goods and Services Tax (CGST) Act, 2017 as notified by the Govt. of India on 12 Apr. 2017:

Section/ Particulars
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): 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): 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): 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): 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): 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): 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): 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(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): 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): Meaning of “Securities”
Section 2(102): Meaning of “Services”
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): 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(118): Meaning of “Voucher”
Section 2(119): Meaning of “Works Contract”
Section 2(120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts.
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.

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Appointed Date- Applicability of Sections of CGST Act: CGST Notification No. 1/2017