In these rules. unless the context otherwise requires,-
(a) ' ·Act" means tlae Tripura State Goods and Services Tax Act. 20 17 (Tripura Act :"Jo.9 o f20 17): ·
(b) .. FORM" means a Form appended to these rules;
(c) "section" means a section o f the Act;
(d) .. Special Econ omic 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):
( c ) words ond express ions used herein but n o t dellned and defined in th.:: Act s hal l have tho! mea nings respectively assigned to them in the Act.