Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4XJ]

As at 7 September 2026. In force from 23 October 2018 by S.O. 2624(E) [N12-JFQ].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 23 October 2018. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4XJ]. Machine: S28-4XJ.

2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner; (c) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (d) "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (e) "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962); (f) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (g) "prescribed" means prescribed by rules made under this Act.

Defined terms in this text (5)

Board: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

import: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India

import: 34 more definitions.

proper officer: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

warehouse: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962)

warehouse: 11 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Rule 2, Goods and Services Tax (Compensation to States) Act Rules, 2019 [S28-RNX], 17 January 2019, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".

Not held (1)

"section 58 of the Customs Act, 1962"

Duties published under this section (0)

none