Section 2, Central Goods and Services Tax Act, 2017 [S10-61R]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 April 2024.
Defined terms in this text (67)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
actionable claim: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882
actionable claim: 2 more definitions.
aggregate turnover: Section 2(6), Central Goods and Services Tax Act, 2017: "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
agriculturist: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land by own labour, by the labour of family, or by servants on wages payable in cash or kind or by hired labour under personal supervision [...]
bill of exchange: Section 5, NI Act: "A "bill of exchange" is an instrument in writing containing an unconditional order, signed by the maker, directing a certain person to pay a certain sum of money only to, or to the order of, a certain person or to the bearer of the instrument."
building: Section 2(j), RERA: "building" includes any structure or erection or part of a structure or erection which is intended to be used for residential, commercial or for the purpose of any business, occupation, profession or trade, or for any other related purposes;
building: Section 2, Improvements in Town Act, 1850 [S118FH] (In this Act, unless the context otherwise requires,—): "building" includes a house, out-house, stable, latrine, shed, hut, wall and any other structure, whether of masonry, bricks, wood, mud, metal or other material
building: Section 2, Mumbai Municipal Corporation Act, 1888 [S2DHTF] (In this Act, unless the context otherwise requires,—): "building" includes a house, out-house, stable, latrine, shed, hut, wall and any other structure, whether of masonry, bricks, wood, mud, metal or other material
building: 25 more definitions.
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: 13 more definitions.
Central Act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (7) "Central Act" shall means an Act of Parliament, and shall include(a)an Act of the Dominion Legislature or of the Indian Legislature passed before the commencement of the Constitution, and(b)an Act made before such commencement by the Governor-General in Council or the Governor-General, acting in a legislative capacity;
Central Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (8) "Central Government" shall,(a)in relation to anything done before the commencement of the Constitution, mean the Governor-General or the Governor-General in Council, as the case may be; and shall include,(i)in relation to functions entrusted under sub-section (1) of section 124 of the Government of India Act, 1935, to the Government of a Province, the Provincial Government acting within the scope of the authority given to it under that sub-section; and(ii)in relation to the administration of a Chief Commissioners Province, the Chief Commissioner acting within the scope of the authority given to him under sub-section (3) of section 94 of the said Act; and(b)in relation to anything done or to be done after the commencement of the Constitution, mean the President; and shall include,(i)in relation to functions entrusted under clause (1) of article 258 of the Constitution, to the Government of a State, the State Government acting within the scope of the authority given to it under that clause; * The word "and" omitted by the Adaptation of Laws(No.1) Order, 1956.(ii)in relation to the administration of a Part C State before the commencement of the Constitution (Seventh Amendment) Act, 1956, the Chief Commissioner or the Lieutenant-Governor or the Government of a neighbouring State or other authority acting within the scope of the authority given to him or it under article 239 or article 243 of the Constitution, as the case may be;]and(iii)in relation to the administration of a Union territory, the administrator thereof acting within the scope of the authority given to him under article 239 of the Constitution;
Chapter: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
cheque: Section 6, NI Act: "A "cheque" is a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand and it includes the electronic image of a truncated cheque and a cheque in the electronic form. Explanation I.-For the purposes of this section, the expressions- (a) "a cheque in the electronic form" means a cheque drawn in electronic form by using any computer resource and signed in a secure system with digital signature (with or without biometrics signature) and asymmetric crypto system or with electronic signature, as the case may be; (b) "a truncated cheque" means a cheque which is truncated during the course of a clearing cycle, either by the clearing house or by the bank whether paying or receiving payment, immediately on generation of an electronic image for transmission, substituting the further physical movement of the cheque in writing. Explanation II.-For the purposes of this section, the expression "clearing house" means the clearing house managed by the Reserve Bank of India or a clearing house recognised as such by the Reserve Bank of India."
child: Section 2(f), DPDP Act: "child" means an individual who has not completed the age of eighteen years;
child: Section 2, Madras, Bengal and Bombay Children (Supplementary) Act, 1925 [S17C74] (In this Act, unless the context otherwise requires,—): "child" means a person who has not completed eighteen years of age
child: Section 2, Orphanages and Other Charitable Homes (Supervision and Control) Act, 1960 [S1FWXN] (In this Act, unless the context otherwise requires,—): "child" means a person who has not completed eighteen years of age
child: 16 more definitions.
commencement: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (13) "commencement", used with reference to an Act or Regulation, shall mean the day on which the Act or Regulation comes into force;
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
company: Section 2(20), Companies Act: "company" means a company incorporated under this Act or under any previous company law;
company: Section 2, Presidency Towns Insolvency Act, 1909 [S162E3] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: Section 2, Provisional Insolvency Act, 1920 [S170JY] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: 11 more definitions.
consideration: Section 2(31), Central Goods and Services Tax Act, 2017: "consideration" in relation to the supply of goods or services or both includes- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply;
Constitution: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (15) "Constitution" shall mean the Constitution of India;
consumer: Section 2(7), CPA 2019: "consumer" means any person who— (i) buys any goods for a consideration which has been paid or promised or partly paid and partly promised, or under any system of deferred payment and includes any user of such goods other than the person who buys such goods for consideration paid or promised or partly paid or partly promised, or under any system of deferred payment, when such use is made with the approval of such person, but does not include a person who obtains such goods for resale or for any commercial purpose; or (ii) hires or avails of any service for a consideration which has been paid or promised or partly paid and partly promised, or under any system of deferred payment and includes any beneficiary of such service other than the person who hires or avails of the services for consideration paid or promised, or partly paid and partly promised, or under any system of deferred payment, when such services are availed of with the approval of the first mentioned person, but does not include a person who avails of such service for any commercial purpose. Explanation.—For the purposes of this clause,— (a) the expression "commercial purpose" does not include use by a person of goods bought and used by him exclusively for the purpose of earning his livelihood, by means of self-employment; (b) the expressions "buys any goods" and "hires or avails any services" includes offline or online transactions through electronic means or by teleshopping or direct selling or multi-level marketing;
consumer: Section 2, Emblems and Names (Prevention of Improper Use) Act, 1950 [S1AC29] (In this Act, unless the context otherwise requires,—): "consumer" means any person who buys any goods for a consideration which has been paid or promised or partly paid and partly promised, or under any system of deferred payment
consumer: Section 2, Orissa Weights and Measures (Delhi Repeal) Act, 1958 [S1F417] (In this Act, unless the context otherwise requires,—): "consumer" means any person who buys any goods for a consideration which has been paid or promised or partly paid and partly promised, or under any system of deferred payment
consumer: 21 more definitions.
data: Section 2, Kerala Police Act, 2011 [S2MVCX] (In this Act, unless the context otherwise requires,—): "data" means a representation of information, facts, concepts, opinions or instructions in a manner suitable for communication, interpretation or processing by human beings or by automated means
data: Section 2, National institute of Information Technology Act, 2014 [S26QZF] (In this Act, unless the context otherwise requires,—): "data" means a representation of information, facts, concepts, opinions or instructions in a manner suitable for communication, interpretation or processing by human beings or by automated means
data: Section 2, Indian Institutes of Information Technology (Public-Private Partnership) Act, 2017 [S27VSY] (In this Act, unless the context otherwise requires,—): "data" means a representation of information, facts, concepts, opinions or instructions in a manner suitable for communication, interpretation or processing by human beings or by automated means
data: 3 more definitions.
document: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter
electronic commerce operator: Section 2(45), Central Goods and Services Tax Act, 2017: "electronic commerce operator" means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce;
electronic record: Section 2, Kerala Police Act, 2011 [S2MVCX] (In this Act, unless the context otherwise requires,—): "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche
electronic record: Section 2, National institute of Information Technology Act, 2014 [S26QZF] (In this Act, unless the context otherwise requires,—): "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche
electronic record: Section 2, Indian Institutes of Information Technology (Public-Private Partnership) Act, 2017 [S27VSY] (In this Act, unless the context otherwise requires,—): "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche
electronic record: 1 more definition.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
income: Section 2(24), IT Act 1961: "income" includes- (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes [...]; (iii) the value of any perquisite or profit in lieu of salary taxable under clause (2) [...] of section 17; (iiia) any special allowance or benefit [...]; (iiib) any allowance granted to the assessee either to meet his personal expenses [...]; (iv) the value of any benefit or perquisite, whether convertible into money or not [...]; (v) any sum chargeable to income-tax under clauses (ii) and (iii) of section 28 or section 41 or section 59; (va) to (ve) any sum chargeable to income-tax under clauses (iiia) to (v) of section 28; (vi) any capital gains chargeable under section 45; (vii) the profits and gains of any business of insurance carried on by a mutual insurance company or by a co-operative society [...]; (viia) the profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members; (ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever [...]; (x) any sum received by the assessee from his employees as contributions to any provident fund or superannuation fund [...]; (xi) any sum received under a Keyman insurance policy [...]; (xii) any sum referred to in clause (va) of section 28; (xiia) the fair market value of inventory referred to in clause (via) of section 28; (xiii) to (xviib) any sum or property referred to in the specified clauses of sub-section (2) of section 56; (xviii) assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central Government or a State Government or any authority or body or agency in cash or kind to the assessee [...];
India: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (28) "India" shall mean,(a)as respects any period before the establishment 15th August, 1947. of the Dominion of India, British India together with all territories of Indian Rulers then under the suzerainty of His Majesty, all territories under the suzerainty of such an Indian Ruler, and the tribal areas;(b)as respects any period after the establishment of the Dominion of India and before the commencement 26th January, 1950. of the Constitution, all territories for the time being included in that Dominion; and(c)as respects any period after the commencement of the Constitution, all territories for the time being comprised in the territory of India;
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
lease: Section 105, Transfer of Property Act: "A lease of immoveable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms. [Lessor, lessee, premium and rent defined] The transferor is called the lessor, the transferee is called the lessee, the price is called the premium, and the money, share, service or other thing to be so rendered is called the rent."
lease: Section 2(7), Registration Act: "lease" includes a counterpart, kabuliyat, an undertaking to cultivate or occupy, and an agreement to lease;
local authority: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (31) "local authority" shall mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;
local authority: 1 more definition.
mark: Section 2(1)(m), Trade Marks Act: "mark" includes a device, brand, heading, label, ticket, name, signature, word, letter, numeral, shape of goods, packaging or combination of colours or any combination thereof;
market value: Section 3(u), Land Acquisition Act 2013: "market value" means the value of land determined in accordance with section 26;
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
motor vehicle: Section 2(28), MV Act: "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetres;
motor vehicle: Section 2, Road Transport Corporations Act, 1950 [S1APYK] (In this Act, unless the context otherwise requires,—): "motor vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source
motor vehicle: Section 2, National Highways Act, 1956 [S1D8CR] (In this Act, unless the context otherwise requires,—): "motor vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source
motor vehicle: 9 more definitions.
Part: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (40) "Part" shall mean a Part of the Act or Regulation in which the word occurs;
partnership: Section 4, Partnership Act [S1015C] (4. Definition of): "Partnership" is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
place of business: Section 2(85), Central Goods and Services Tax Act, 2017: "place of business" includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called;
promissory note: Section 4, NI Act: "A "promissory note" is an instrument in writing (not being a bank-note or a currency-note) containing an unconditional undertaking, signed by the maker, to pay a certain sum of money only to, or to the order of, a certain person, or to the bearer of the instrument."
Provincial Act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (46) "Provincial Act" shall mean an Act made by the Governor in Council, Lieutenant-Governor in Council or Chief Commissioner in Council of a Province under any of the Indian Councils Acts or the Government of India Act, 1915, or an Act made by the Local Legislature or the Governor of a Province under the Government of India Act, or an Act made by the Provincial Legislature or Governor of a Province or the Coorg Legislative Council under the Government of India Act, 1935;
quarter: Section 2(92), Central Goods and Services Tax Act, 2017: "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;
recipient: Section 2(93), Central Goods and Services Tax Act, 2017: "recipient" of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
regulation: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (50) "Regulation" shall mean a Regulation made by the President under article 240 of the Constitution and shall include a Regulation made by the President under article 243 thereof and a Regulation made by the Central Government under the Government of India Act, 1870, or the Government of India Act, 1915, or the Government of India Act, 1935;
resident: Section 2(96), Income-tax Act, 2025: "resident" means a person who is resident in India as per section 6;
reverse charge: Section 2(98), Central Goods and Services Tax Act, 2017: "reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
sale: Section 54, Transfer of Property Act: "Sale" is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. [Sale how made] Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument. In the case of tangible immoveable property of a value less than one hundred rupees, such transfer may be made either by a registered instrument or by delivery of the property. [...] [Contract for sale] A contract for the sale of immoveable property is a contract that a sale of such property shall take place on terms settled between the parties. It does not, of itself, create any interest in or charge on such property.
Schedule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (52) "Schedule" shall mean a Schedule to the Act or Regulation in which the word occurs;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
State Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (60) "State Government",(a)as respects anything done before the commencement 26th January, 1950. of the Constitution, shall mean, in a Part A State, the Provincial Government of the corresponding Province, in a Part B State, the authority or person authorised at the relevant date to exercise executive Government in the corresponding Acceding State, and in a Part C State, the Central Government, * The word "and" omitted by the Adaptation of Laws (No.1) Order, 1956.;(b)as respects anything done [after the commencement of the Constitution and before the commencement of the Constitution (Seventh Amendment) Act, 1956], shall mean, in a Part A State, the Governor, in a Part B State, the Rajpramukh, and in a Part C State, the Central Government;(c)[ as respects anything done or to be done after the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean, in a State, the Governor, and in a Union territory, the Central Government; and shall, in relation to functions entrusted under article 258-A of the Constitution to the Government of India, include the Central Government acting within the scope of the authority given to it under that article] ;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
supplier: Section 2(105), Central Goods and Services Tax Act, 2017: "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.
supply: Section 7(1), Central Goods and Services Tax Act, 2017: "For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; (b) import of services for a consideration whether or not in the course or furtherance of business; and (c) the activities specified in Schedule I, made or agreed to be made without a consideration."
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
turnover in State: Section 2(112), Central Goods and Services Tax Act, 2017: "turnover in State" or "turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess;
usual place of residence: Section 2(113), Central Goods and Services Tax Act, 2017: "usual place of residence" means— (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted;
value: Section 2(41), Customs Act, 1962: "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14;
vehicle: Section 2(42), Customs Act, 1962: "vehicle" means conveyance of any kind used on land and includes a railway vehicle;
vessel: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (63) "vessel" shall include any ship or boat or any other description of vessel used in navigation;
vessel: 16 more definitions.
virtual digital asset: Section 2(111), Income-tax Act, 2025: "virtual digital asset" means— (a) any information or code or number or token (not being Indian currency or foreign currency), generated through cryptographic means or otherwise, called by any name, providing a digital representation of value exchanged with or without consideration, with the promise or representation of having inherent value, or functions as a store of value or a unit of account including its use in any financial transaction or investment, but not limited to investment scheme; and can be transferred, stored or traded electronically; (b) a non-fungible token or any other token of similar nature, by whatever name called; (c) any other digital asset, as the Central Government may, by notification, specify; (d) any crypto-asset being a digital representation of value that relies on a cryptographically secured distributed ledger or a similar technology to validate and secure transactions, whether or not such asset is included in sub-clause (a) or (b) or (c), where,–– (i) "non-fungible token" means such digital asset as the Central Government may, by notification, specify; (ii) the Central Government may, by notification, exclude any digital asset from this definition, subject to such conditions as specified therein;
voucher: Section 2(118), Central Goods and Services Tax Act, 2017: "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;
wages: Section 2(y), Wages Code: "wages" means all remuneration whether by way of salaries, allowances or otherwise, expressed in terms of money or capable of being so expressed which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes, - (i) basic pay; (ii) dearness allowance; and (iii) retaining allowance, if any, but does not include - (a) any bonus payable under any law for the time being in force, which does not form part of the remuneration payable under the terms of employment; (b) the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the appropriate Government; (c) any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon; (d) any conveyance allowance or the value of any travelling concession; (e) any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment; (f) house rent allowance; (g) remuneration payable under any award or settlement between the parties or order of a court or Tribunal; (h) any overtime allowance; (i) any commission payable to the employee; (j) any gratuity payable on the termination of employment; (k) any retrenchment compensation or other retirement benefit payable to the employee or any ex gratia payment made to him on the termination of employment: Provided that, for calculating the wages under this clause, if payments made by the employer to the employee under clauses (a) to (i) exceeds one-half, or such other per cent. as may be notified by the Central Government, of the all remuneration calculated under this clause, the amount which exceeds such one-half, or the per cent. so notified, shall be deemed as remuneration and shall be accordingly added in wages under this clause: Provided further that for the purpose of equal wages to all genders and for the purpose of payment of wages, the emoluments specified in clauses (d), (f), (g) and (h) shall be taken for computation of wage. Explanation. - Where an employee is given in lieu of the whole or part of the wages payable to him, any remuneration in kind by his employer, the value of such remuneration in kind which does not exceed fifteen per cent. of the total wages payable to him, shall be deemed to form part of the wages of such employee;
wages: Section 2, Bengal Bonded Warehouse Association Act, 1838 [S10R57] (In this Act, unless the context otherwise requires,—): "wages" means all remuneration, whether by way of salary, allowances or otherwise, expressed in terms of money or capable of being so expressed
wages: Section 2, Bengal Bonded Warehouse Association Act, 1854 [S11KRS] (In this Act, unless the context otherwise requires,—): "wages" means all remuneration, whether by way of salary, allowances or otherwise, expressed in terms of money or capable of being so expressed
wages: 10 more definitions.
work: Section 2(y), Copyright Act, 1957: "work" means any of the following works, namely:— (i) a literary, dramatic, musical or artistic work; (ii) a cinematograph film; (iii) sound recording;
work: Section 2, Geographical Indications of Goods (Registration and Protection) Act, 1999 [S1ZPZ8] (In this Act, unless the context otherwise requires,—): "work" means a literary, dramatic, musical or artistic work, a cinematograph film or a sound recording
worker: Section 2(l), Factories Act: "worker" means a person employed, directly or by or through any agency (including a contractor) with or without the knowledge of the principal employer, whether for remuneration or not, in any manufacturing process, or in cleaning any part of the machinery or premises used for a manufacturing process, or in any other kind of work incidental to, or connected with, the manufacturing process, or the subject of the manufacturing process but does not include any member of the armed forces of the Union;
worker: Section 2(z), Wages Code: "worker" means any person (except an apprentice as defined under clause (aa) of section 2 of the Apprentices Act, 1961 (52 of 1961)) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and includes - (i) working journalists as defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955); and (ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976), and for the purposes of any proceeding under this Code in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched or otherwise terminated in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person - (a) who is subject to the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957); or (b) who is employed in the police service or as an officer or other employee of a prison; or (c) who is employed mainly in a managerial or administrative capacity; or (d) who is employed in a supervisory capacity drawing wage of exceeding fifteen thousand rupees per month or an amount as may be notified by the Central Government from time to time.
year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "year" shall mean a year reckoned according to the British calendar
Made under this section, or naming it (27)
Circular No. 1/1/2017-GST [C10-02D], 26 June 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Circular No. 152/08/2021-GST [C10-58D], 17 June 2021, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Circular No. 242/36/2024-GST [C10-856], 31 December 2024, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Circular No. 3/3/2017-GST [C10-041], 5 July 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Circular No. 9/9/2017-GST [C10-0EN], 18 October 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 1/2018-Compensation Cess (Rate) [N10-97M], 25 January 2018, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 05/2020-Central Tax [N10-MXY], 13 January 2020, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2020-Central Tax [N10-N69], 21 March 2020, in force. The text contains "section 2 of the said Act".
Notification No. 50/2023-Central Tax [N11-1F9], 29 September 2023, in force. The text contains "section 2 of the said Act".
Notification No. 62/2019-Central Tax [N10-KY4], 26 November 2019, in force. The text contains "section 2 of the said Act".
Notification No. 8/2018-Central Tax (Rate) [N10-9X5], 25 January 2018, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2017-Central Tax (Rate) [N10-0W6], 28 June 2017, in force. The text contains "sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Central Tax (Rate) [N10-43D], 22 August 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 31/2017-Central Tax (Rate) [N10-5TY], 13 October 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 46/2017-Central Tax (Rate) [N10-7VM], 14 November 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 2/2017-Integrated Tax [N10-05H], 19 June 2017, in force. The text contains "sub-section (16) of section 2 of the said Act".
Notification No. 04/2023-Integrated Tax [N11-1CF], 29 September 2023, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 9/2017-Integrated Tax (Rate) [N10-291], 28 June 2017, in force. The text contains "sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 9/2018-Integrated Tax (Rate) [N10-A1M], 25 January 2018, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Integrated Tax (Rate) [N10-443], 22 August 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 39/2017-Integrated Tax (Rate) [N10-6K0], 13 October 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 48/2017-Integrated Tax (Rate) [N10-81W], 14 November 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 8/2018-Union Territory Tax (Rate) [N10-9Z1], 25 January 2018, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2017-Union Territory Tax (Rate) [N10-0Y2], 28 June 2017, in force. The text contains "sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Union Territory Tax (Rate) [N10-451], 22 August 2017, in force. The text contains "section 2 of the Central Goods and Services Tax Act, 2017".
Cited by (7)
Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2], 12 April 2017, Band A. "section 2".
Schedule II, Central Goods and Services Tax Act, 2017, 12 April 2017, Band A. "section 2".
Rule 11, Central Goods and Services Tax Rules, 2017 [S10-D5S], 19 June 2017, Band A. "section 2".
Rule 2, Central Goods and Services Tax Rules, 2017 [S10-CS0], 19 June 2017, Band A. " (e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act".
Rule 43, Central Goods and Services Tax Rules, 2017 [S10-EF1], 19 June 2017, Band A. "section 2".
Rule 56, Central Goods and Services Tax Rules, 2017 [S10-F0V], 19 June 2017, Band A. "section 2".
Rule 89, Central Goods and Services Tax Rules, 2017 [S10-GBY], 19 June 2017, Band A. "section 2".
Not held (9)
"section 2 of the Cost and Works Accountants Act, 1959"
"section 2 of the Income-tax Act, 1961"
"section 2 of the Motor Vehicles Act, 1988"
"section 5 of the Integrated Goods and Services Tax Act"
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"section 6 of the Integrated Goods and Services Tax Act"
"section 7 of the Union Territory Goods and Services Tax Act"
"section 8 of the Integrated Goods and Services Tax Act"
"section 92A of the Income-tax Act, 1961"
Duties published under this section (0)
none