Rule 2, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2012 [S3C-Y2V]
As at 7 September 2026. In force from 17 December 2012.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "taxable person" means a person carrying on the making of taxable supplies; (c) "electronic way bill" means a electronic way bill received, held or disposed of by a taxable person in the course of the making of taxable supplies; (d) "Form GSTR-3B" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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