Rule 2, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2013 [S81-8JA]

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) "casual taxable person" means a person carrying on the occasional supply of goods or services; (c) "bill of entry" means a bill of entry received, held or disposed of by a casual taxable person in the course of the occasional supply of goods or services; (d) "Form GSTR-1" 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.