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(12), 2(22), 2(23), 2(28), 2(35), 2(64), 2(65), 2(76) and 2(120), verbatim (show)
(12) "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961);
(22) "cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act;
(23) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);
(28) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980);
(35) " cost accountant" means a cost accountant as defined in 7[clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);
(64) "intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;
(65) "intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;
(76) "motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;
* Enforced w.e.f. 22nd July 2017.
7. Substituted for "clause (c)" 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.
2(12)associated enterprises
"associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (43 of 1961);Section 2(12)
The meaning comes from section 92A of the Income-tax Act, 1961.
2(22)cess
"cess" shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act;Section 2(22)
The Compensation to States Act supplies the meaning of cess.
2(23)chartered accountant
"chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);Section 2(23)
The meaning comes from section 2(1)(b) of the Chartered Accountants Act, 1949.
2(28)company secretary
"company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980);Section 2(28)
The meaning comes from section 2(1)(c) of the Company Secretaries Act, 1980.
2(35)cost accountant
" cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);Section 2(35)
The definition uses section 2(1)(b) of the Cost and Works Accountants Act, 1959. The reference to clause (b) replaced clause (c) from 1 February 2019.
2(64)intra-State supply of goods
"intra-State supply of goods" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;Section 2(64)
Section 8 of the Integrated Goods and Services Tax Act supplies this meaning.
2(65)intra-State supply of services
"intra-State supply of services" shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;Section 2(65)
Section 8 of the Integrated Goods and Services Tax Act supplies this meaning for services.
2(76)motor vehicle
"motor vehicle" shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);Section 2(76)
The meaning comes from section 2(28) of the Motor Vehicles Act, 1988.
2(120)words and expressions used and not defined in this Act
words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;Section 2(120)
An expression used but not defined in this Act carries its meaning from the named Integrated, Union Territory or Compensation to States GST Act where that Act defines it.
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.
Meaning borrowed from another enactment clauses (1), (12), (22), (23), (28), (35), (41), (64), (65), (76), (101), (117A) and (120)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 7 | "clause (b)" substituted for "clause (c)" | s.2 of the Central Goods and Services Tax (Amendment) Act 2018, No. 31 of 2018[2] | 01.02.2019 |
See also
- Section 8 of the CGST Act, 2017: tax liability on composite and mixed supplies
References
- Central Board of Indirect Taxes and Customs. "Section 2. Meaning borrowed from another enactment". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 7.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal