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Content that waits on a notification, an order or the rules: section 2 of the CGST Act, 2017

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GST›CGST Act, 2017›Section 2, definitions

These definitions depend on notifications or rules made by the named authority, unless the context otherwise requires. The Government identifies the competent authority, while the Board identifies the designated authority. Deemed exports depend on notification of goods under the stated section. A prescribed requirement comes from rules made on the Council’s recommendations.[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(29), 2(39), 2(40) and 2(87), verbatim (show)

(29) "competent authority" means such authority as may be notified by the Government;

(39) "deemed exports" means such supplies of goods as may be notified under section 147;

(40) "designated authority" means such authority as may be notified by the Board;

(87) "prescribed" means prescribed by rules made under this Act on the recommendations of the Council;

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

2(29)competent authority

"competent authority" means such authority as may be notified by the Government;Section 2(29)

The Government identifies the competent authority by notification.

2(39)deemed exports

"deemed exports" means such supplies of goods as may be notified under section 147;Section 2(39)

The definition covers supplies of goods notified under section 147.

2(40)designated authority

"designated authority" means such authority as may be notified by the Board;Section 2(40)

The Board identifies the designated authority by notification.

2(87)prescribed

"prescribed" means prescribed by rules made under this Act on the recommendations of the Council;Section 2(87)

The requirement must be prescribed by rules under this Act made on the Council’s recommendations.

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 that waits on a notification, an order or the rules clauses (29), (39), (40), (87) and the notified limbs of (32) and (33)

Questions to answer on the file3 questions
Ticks stay in this browser only.

References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Content that waits on a notification, an order or the rules". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links