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Section 2: Definitions

Notifying the DGST Rules, 2017 on registration and composition levyUnion territory Rules of Delhi · 2017

In thcse rules, unless the context otherwise requires,-

(a) “Act” means the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017);

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

(c) “section” means a section ofthe Act;

((1) “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.

Chapter 1] COMPOSITION RULES

Where this provision sits

ActNotifying the DGST Rules, 2017 on registration and composition levy
Section2
Marginal noteDefinitions
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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