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


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.