According to Rule 2 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

In these rules, unless the context otherwise requires,-

  1. “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
  2. “FORM” means a Form appended to these rules;
  3. “section” means a section of the Act;
  4. “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);
  5. words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the


  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.