CGST Rules Rule 2 — Definitions
CGST Rules, 2017 · Definitions
Quick Answer
Rule 2 of the CGST Rules, 2017 governs Definitions. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 2 CGST: Definitions — eligibility, conditions, case laws and compliance impact under Indian tax law.
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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CGST Rules Rule 2 was introduced as part of the CGST Rules, 2017.