Definitions under Section 2 of the Integrated Goods and Services Tax (IGST) Act, 2017

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

Section/ Particulars
Section 2(1): Meaning of “Central Goods and Services Tax (CGST) Act”
Section 2(2): Meaning of “Central Tax”
Section 2(3): Meaning of “Continuous Journey”
Section 2(4): Meaning of “Customs Frontiers of India”
Section 2(5): Meaning of “Export of Goods”
Section 2(6): Meaning of “Export of Services”
Section 2(7): Meaning of “Fixed Establishment”
Section 2(8): Meaning of “GST (Compensation to States) Act”
Section 2(9): Meaning of “Government”
Section 2(10): Meaning of “Import of Goods”
Section 2(11): Meaning of “Import of Services”
Section 2(12): Meaning of “Integrated Tax”
Section 2(13): Meaning of “Intermediary”
Section 2(14): Meaning of “Location of the Recipient of Services”
Section 2(15): Meaning of “Location of the Supplier of Services”
Section 2(16): Meaning of “Non-taxable Online Recipient”
Section 2(17): Meaning of “OIDAR Services”
Section 2(18): Meaning of “Output Tax”
Section 2(19): Meaning of “SEZ ”
Section 2(19)/ 2(20): Meaning of “SEZ” and “SEZ Developer”
Section 2(22): Meaning of “Taxable Territory”
Section 2(23): Meaning of “Zero-rated Supply”
Section 2(24) words and expressions used and not defined in this Act but defined in the Central 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(25) 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 IGST Act: IGST Notification No. 1/2017