Section 2, Karnataka GST Act, 2017 [S2N-8WP]
As at 7 September 2026. In force from 25 July 2017.
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) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
Board: Section 2, Karnataka GST Act, 2017 [S2N8WP] (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, Karnataka GST Act, 2017 [S2N8WP] (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, Karnataka GST Act, 2017 [S2N8WP] (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.
notification: Section 2, Karnataka GST Act, 2017 [S2N8WP] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Karnataka GST Act, 2017 [S2N8WP] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
proper officer: Section 2, Karnataka GST Act, 2017 [S2N8WP] (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.
Made under this section, or naming it (0)
none
Cited by (2)
Rule 2, Karnataka GST Act Rules, 2017 [S2N-ABN], 14 November 2017, 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".
Section 2, Karnataka Karnataka GST Rules, 2022 [S2X-AZJ], 25 January 2022, Band A. " (c) 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 (0)
none
Duties published under this section (0)
none