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Section 2: Definitions

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

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.

2

CHAPTER II COMPOSITION RULES

Where this provision sits

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section2
Marginal noteDefinitions
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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