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December 2024

Rule 2 of the CGST Act – Definitions.-

Aug 06, 2020 by ConsultEase Administrator in GST Consultancy

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;

(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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Rule 2 of the CGST Act – Definitions.-

Rule 2 of the CGST Act – Definitions.-

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Rule 2 of the CGST Act – Definitions.-

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