Tamil Nadu Goods and Services Tax Rules, 2017State Rules of Tamil Nadu · 2017
In these rules, unless the context otherwise requires,-
(a) “Act” means the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 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 (Central Act 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 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Chapter II COMPOSITION RULES