Rule 2, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-BTK]
As at 7 September 2026. In force from 24 January 2009.
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) "electronic way bill" means a electronic way bill received, held or disposed of by a input service distributor in the course of the distribution of input tax credit; (d) "Form GST RFD-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.
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