Rule 2, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2006 [S6H-S66]

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) "input service distributor" means a person carrying on the distribution of input tax credit; (c) "shipping bill" means a shipping bill received, held or disposed of by a input service distributor in the course of the distribution of input tax credit; (d) "Form GST REG-01" 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.