Text
The text below is the rule 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 Rules as published in the Gazette of India is the legal source.
Rule 2, verbatim (show)
Rule 2. Definitions. -
In these rules, unless the context otherwise requires, -
(a) "Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) "Form" means a Form appended to these rules;
(c) "section" means a section of the Act;
(d) "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
2(a)Act
"Act" means the Central Goods and Services Tax Act, 2017Rule 2(a)
Wherever the Rules say "the Act", they mean the Central Goods and Services Tax Act, 2017 (12 of 2017).
Questions to answer on the file2 questions
2(b)Form
"Form" means a Form appended to these rulesRule 2(b)
A reference to a Form, such as FORM GSTR-3B, is to the Form appended to the CGST Rules.
Questions to answer on the file2 questions
2(c)section
"section" means a section of the ActRule 2(c)
A bare reference to a section in the Rules is to a section of the Central Goods and Services Tax Act, 2017, not of any other Act.
Questions to answer on the file2 questions
2(d)Special Economic Zone
"Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005Rule 2(d)
The Rules take the meaning of Special Economic Zone from section 2(za) of the Special Economic Zones Act, 2005 (28 of 2005) and do not define it afresh.
Questions to answer on the file2 questions
2(e)Expressions defined in the Act
words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the ActRule 2(e)
An expression the Rules use without defining, but which the Act defines, carries the Act's meaning. Section 2 of the Act is therefore the main dictionary for the Rules.
Questions to answer on the file5 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 of the CGST Act, 2017 | this provision requires Section 2 of the CGST Act, 2017 | 2(e) "defined in the Act shall have the meanings respectively assigned to them in the Act" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 181/13/2022-GST | 10 November 2022 | Clarification on refund related issues |
| Circular No. 159/15/2021-GST | 20 September 2021 | Clarification on doubts related to scope of "Intermediary" |
Notifications (9)
| Number | Date | Subject |
|---|---|---|
| Notification No. 09/2025-Central Tax | 11 February 2025 | Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 38/2021-Central Tax | 21 December 2021 | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
| Notification No. 08/2020-Central Tax | 2 March 2020 | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". |
| Notification No. 15/2018-Central Tax | 23 March 2018 | Notifies the date from which E-Way Bill Rules shall come into force. |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| Notification No. 01/2017-Central Tax (Rate) | 28 June 2017 | CGST Rate Schedule notified under section 9 (1) superseded by a later instrument |
| Notification No. 04/2017-Central Tax (Rate) | 28 June 2017 | Reverse charge on certain specified supplies of goods under section 9 (3) amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 2 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- When does context require a meaning other than the applicable GST Act or Rules definition?
- When does context require a meaning other than the applicable GST Act or Rules definition?
- When does context require a meaning other than the applicable GST Act or Rules definition?
- When does context require a meaning other than the applicable GST Act or Rules definition?
- When does context require a meaning other than the applicable GST Act or Rules definition?
See also
- Section 2 of the CGST Act, 2017: definitions
References
- Central Board of Indirect Taxes and Customs. "Rule 2. Definitions". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 2 on the CBIC tax information portal