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