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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(49), 2(53), 2(69), 2(103) and 2(114), verbatim (show)
(49) "family" means,-
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;
(53) "Government" means the Central Government;
(69) "local authority" means-
(a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution;
(b) a "Municipality" as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal 19[fund] or local fund;
19[Explanation.– For the purposes of this sub-clause —
(a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;]
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006);
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under article 371 8[and article 371J] of the Constitution; or
(g) a Regional Council constituted under article 371A of the Constitution;
(103) "State" includes a Union territory with Legislature;
(114) "Union territory" means the territory of-
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) 10[Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;]
(e) Chandigarh; and
(f) Other territory.
Explanation.- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory;
* Enforced w.e.f. 22nd July 2017.
8. Inserted by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
10. Substituted for "(c) Dadra and Nagar Haveli; (d) Daman and Diu;" by s. 118 of The Finance Act, 2020 (No. 12 of 2020)-Brought into force w.e.f. 30.06.2020.
19. Inserted (w.e.f. 01.10.2025) by s. 121 of The Finance (No. 7) Act, 2025.
2(49)family
"family" means,- (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;Section 2(49)
Spouse and children are included. Parents, grandparents, brothers and sisters are included if wholly or mainly dependent on the person.
2(53)Government
(53) "Government" means the Central Government;Section 2(53)
A reference to Government means the Central Government.
2(69)local authority
"local authority" means- (a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution; (b) a "Municipality" as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal fund or local fund; Explanation.– For the purposes of this sub-clause — (a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 and article 371J of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution;Section 2(69)
The definition covers the specified Panchayats, Municipalities, municipal and district bodies, qualifying fund authorities, Cantonment Boards, councils and Development Boards. The local-fund and municipal-fund Explanation requires the specified local self-government civic functions and legal revenue-raising powers; the respective areas are Panchayat areas and Metropolitan or Municipal areas. The article 371J inclusion took effect from 1 February 2019 and the fund changes from 1 October 2025.
2(103)State
"State" includes a Union territory with Legislature;Section 2(103)
The inclusive definition extends State to a Union territory with Legislature.
2(114)Union territory
"Union territory" means the territory of- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh; (e) Chandigarh; and (f) Other territory. Explanation.- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory;Section 2(114)
The list covers the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and Other territory. Each listed territory is a separate Union territory for the Act; the substituted entries took effect from 30 June 2020.
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.
Family, governments, local authorities and territories clauses (49), (53), (69) with its Explanation, (103) and (114)
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 8 | "and article 371J" inserted | s.2 of the Central Goods and Services Tax (Amendment) Act 2018, No. 31 of 2018[2] | 01.02.2019 |
| 10 | "Dadra and Nagar Haveli and Daman and Diu; Ladakh" substituted for "Dadra and Nagar Haveli; Daman and Diu" | s.118 of the Finance Act 2020, No. 12 of 2020[3] | 30.06.2020 |
| 19 | "fund" substituted, the Explanation defining local fund and municipal fund inserted, and "unique identification marking" inserted | s.121 of the Finance (No. 7) Act 2025[4] | 01.10.2025 |
References
- Central Board of Indirect Taxes and Customs. "Section 2. Family, governments, local authorities and territories". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 8.
- The Finance Act, 2020. Cited in CBIC footnote 10.
- The Finance (No. 7) Act, 2025. Cited in CBIC footnote 19.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal