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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(10), 2(27), 2(34), 2(42), 2(48), 2(54), 2(57), 2(72), 2(80), 2(95), 2(96), 2(100), 2(110), 2(111), 2(116), 2(18) and 2(121), verbatim (show)
(10) "appointed day" means the date on which the provisions of this Act shall come into force;
(18) 6[****];
(27) "common working days" in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government;
(34) "conveyance" includes a vessel, an aircraft and a vehicle;
(42) "drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods;
(48) "existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;
(54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017;
(57) "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017;
(72) "manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly;
(80) "notification" means a notification published in the Official Gazette and the expressions "notify" and "notified" shall be construed accordingly;
(95) "regulations" means the regulations made by the Board under this Act on the recommendations of the Council;
(96) "removal" in relation to goods, means-
(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;
(100) "Schedule" means a Schedule appended to this Act;
(110) "telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means;
(111) "the State Goods and Services Tax Act" means the respective State Goods and Services Tax Act, 2017;
(116) "Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017;
(121) 11[****]
* Enforced w.e.f. 22nd July 2017.
6. Omitted - (18) " business vertical " means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.
11. Omitted (w.e.f. 18-3-2020) by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020.
2(10)appointed day
"appointed day" means the date on which the provisions of this Act shall come into force;Section 2(10)
The appointed day is the date on which the Act’s provisions come into force.
2(27)common working days
"common working days" in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government;Section 2(27)
The days must be successive days not declared gazetted holidays by the Central Government or the concerned State or Union territory Government.
2(34)conveyance
"conveyance" includes a vessel, an aircraft and a vehicle;Section 2(34)
The inclusive definition covers a vessel, aircraft and vehicle.
2(42)drawback
"drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods;Section 2(42)
For goods manufactured in India and exported, drawback is the rebate of duty, tax or cess on imported inputs or domestic inputs or input services used in their manufacture.
2(48)existing law
"existing law" means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;Section 2(48)
The instrument must concern levy and collection of duty or tax on goods or services and have been made before this Act commenced. Parliament or another authority or person with the relevant law-making power must have made it.
2(54)Goods and Services Tax (Compensation to States) Act
"Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017;Section 2(54)
The term identifies the Goods and Services Tax (Compensation to States) Act, 2017.
2(57)Integrated Goods and Services Tax Act
"Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017;Section 2(57)
The term identifies the Integrated Goods and Services Tax Act, 2017.
2(72)manufacture
"manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly;Section 2(72)
Processing must produce a new product with a distinct name, character and use. The term “manufacturer” follows that meaning.
2(80)notification
"notification" means a notification published in the Official Gazette and the expressions "notify" and "notified" shall be construed accordingly;Section 2(80)
Publication in the Official Gazette is required. The expressions “notify” and “notified” follow that meaning.
2(95)regulations
"regulations" means the regulations made by the Board under this Act on the recommendations of the Council;Section 2(95)
The Board makes the regulations under this Act on the Council’s recommendations.
2(96)removal
"removal" in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;Section 2(96)
Removal covers despatch for delivery by the supplier or someone acting for it, or collection by the recipient or someone acting for it.
2(100)Schedule
"Schedule" means a Schedule appended to this Act;Section 2(100)
The term identifies a Schedule appended to this Act.
2(110)telecommunication service
"telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means;Section 2(110)
The definition covers services made available through transmission or reception of the listed forms of information by wire, radio, visual or other electromagnetic means. The included examples range from electronic mail and data services to radio paging and cellular mobile services.
2(111)the State Goods and Services Tax Act
"the State Goods and Services Tax Act" means the respective State Goods and Services Tax Act, 2017;Section 2(111)
The term identifies the respective State Goods and Services Tax Act, 2017.
2(116)Union Territory Goods and Services Tax Act
"Union Territory Goods and Services Tax Act" means the Union Territory Goods and Services Tax Act, 2017;Section 2(116)
The term identifies the Union Territory Goods and Services Tax Act, 2017.
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.
The remaining machinery expressions clauses (10), (18), (27), (34), (42), (48), (54), (57), (72), (80), (95), (96), (100), (110), (111), (116) and (121)
Questions to answer on the file10 questions
Amendment history
The CBIC text carries 2 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 |
|---|---|---|---|
| 6 | "business vertical" omitted | s.2 of the Central Goods and Services Tax (Amendment) Act 2018, No. 31 of 2018[2] | 01.02.2019 |
| 11 | omitted | the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order 2020 | 18.03.2020 |
References
- Central Board of Indirect Taxes and Customs. "Section 2. The remaining machinery expressions". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 6.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal