Rule 2 of the CGST Act – Definitions.-
“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.”