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Content taken from another provision of this Act: section 2 of the CGST Act, 2017

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GST›CGST Act, 2017›Section 2, definitions

These definitions identify authorities, representatives, electronic ledgers and administrative terms by reference to their governing provisions. The appeal and revision terms point to the respective statutory bodies, while the cash and credit ledgers point to different limbs of section 49. Place of supply takes its meaning from the Integrated Goods and Services Tax Act, subject to the opening context qualification.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clauses 2(8), 2(9), 2(15), 2(25), 2(26), 2(43), 2(46), 2(51), 2(55), 2(86) and 2(99), verbatim (show)

(8) "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107;

(9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal constituted under section 109;

(15) "authorised representative" means the representative as referred to in section 116;

(25) "Commissioner in the Board" means the Commissioner referred to in section 168;

(26) "common portal" means the common goods and services tax electronic portal referred to in section 146;

(43) "electronic cash ledger" means the electronic cash ledger referred to in sub- section (1) of section 49;

(46) "electronic credit ledger" means the electronic credit ledger referred to in sub-section (2) of section 49;

(51) "Fund" means the Consumer Welfare Fund established under section 57;

(55) "goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner;

(86) "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;

(99) "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108;

* Enforced w.e.f. 22nd July 2017.

2(8)Appellate Authority

"Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107;Section 2(8)

The authority must be appointed or authorised to hear appeals as referred to in section 107.

2(9)Appellate Tribunal

"Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal constituted under section 109;Section 2(9)

The term identifies the GST Appellate Tribunal constituted under section 109.

2(15)authorised representative

"authorised representative" means the representative as referred to in section 116;Section 2(15)

Section 116 supplies the meaning of the representative referred to here.

2(25)Commissioner in the Board

"Commissioner in the Board" means the Commissioner referred to in section 168;Section 2(25)

The term identifies the Commissioner referred to in section 168.

2(26)common portal

"common portal" means the common goods and services tax electronic portal referred to in section 146;Section 2(26)

The portal is the common GST electronic portal referred to in section 146.

2(43)electronic cash ledger

"electronic cash ledger" means the electronic cash ledger referred to in sub- section (1) of section 49;Section 2(43)

This is the cash ledger referred to in section 49(1).

2(46)electronic credit ledger

"electronic credit ledger" means the electronic credit ledger referred to in sub-section (2) of section 49;Section 2(46)

This is the credit ledger referred to in section 49(2).

2(51)Fund

"Fund" means the Consumer Welfare Fund established under section 57;Section 2(51)

The term identifies the Consumer Welfare Fund established under section 57.

2(55)goods and services tax practitioner

"goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner;Section 2(55)

The person must have approval under section 48 to act as a GST practitioner.

2(86)place of supply

"place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;Section 2(86)

The meaning follows Chapter V of the Integrated Goods and Services Tax Act.

2(99)Revisional Authority

"Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108;Section 2(99)

The authority must be appointed or authorised to revise decisions or orders as referred to in section 108.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Content taken from another provision of this Act clauses (8), (9), (15), (25), (26), (37), (38), (43), (46), (51), (55), (66), (86), (94), (99), (107), (116A) and (117)

Questions to answer on the file3 questions
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See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Content taken from another provision of this Act". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links