INDIA CODE

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Rule 2, Goods and Services Tax (Compensation to States) Act Rules, 2019 [S28-RNX]

As at 6 September 2026. In force from 17 January 2019.

In Goods and Services Tax (Compensation to States) Act Rules, 2019 [R10-A0A]. This text from 17 January 2019. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 2, Goods and Services Tax (Compensation to States) Act Rules, 2019 [S28-RNX]. Machine: S28-RNX.

2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017); (b) "Form" means a form appended to these rules; (c) "section" means a section of the Act. (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.

Defined terms in this text (1)

goods: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

goods: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

goods: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale

goods: 36 more definitions.

Made under this rule, or naming it (0)

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Rule 2, Goods and Services Tax (Compensation to States) Act Rules, 2019 [S28-RNX]