Rule 2 CGST Rules 2017 : Definitions

By | July 14, 2017
(Last Updated On: July 14, 2017)

 Rule 2 CGST Rules 2017

( Rule 2 CGST Rules 2017 explains Definitions  and is covered in Chapter I   – Preliminary  : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )


2. 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.


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