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The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, 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(1), 2(2), 2(4), 2(5), 2(8), 2(9), 2(10), 2(12), 2(19), 2(21), 2(22) and 2(23), verbatim (show)
(1) "Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017;
(2) "central tax" means the tax levied and collected under the Central Goods and Services Tax Act;
(4) "customs frontiers of India" means the limits of a customs area as defined in section 2 of the Customs Act, 1962;
(5) "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;
(8) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017;
(9) "Government" means the Central Government;
(10) "import of goods" with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;
(12) "integrated tax" means the integrated goods and services tax levied under this Act;
(19) "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;
(21) "supply" shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;
(22) "taxable territory" means the territory to which the provisions of this Act apply;
(23) "zero-rated supply" shall have the meaning assigned to it in section 16;
2(1)Central Goods and Services Tax Act
"Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017;Section 2(1)
The term identifies the Central Goods and Services Tax Act, 2017.
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2(2)central tax
"central tax" means the tax levied and collected under the Central Goods and Services Tax Act;Section 2(2)
The tax must be levied and collected under the CGST Act.
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2(4)customs frontiers of India
"customs frontiers of India" means the limits of a customs area as defined in section 2 of the Customs Act, 1962;Section 2(4)
The frontiers are the limits of a customs area as defined in section 2 of the Customs Act, 1962.
Questions to answer on the file2 questions
2(5)export of goods
"export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;Section 2(5)
The goods are taken out of India to a place outside India. Grammatical variations and cognate expressions carry that meaning.
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2(8)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(8)
The term identifies the Goods and Services Tax (Compensation to States) Act, 2017.
2(9)Government
"Government" means the Central Government;Section 2(9)
The term means the Central Government.
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2(10)import of goods
"import of goods" with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;Section 2(10)
The goods are brought into India from a place outside India. Grammatical variations and cognate expressions carry that meaning.
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2(12)integrated tax
"integrated tax" means the integrated goods and services tax levied under this Act;Section 2(12)
The term identifies integrated GST levied under this Act.
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2(19)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, 2005;Section 2(19)
Section 2(za) of the Special Economic Zones Act, 2005 supplies the meaning.
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2(21)supply
"supply" shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;Section 2(21)
The meaning comes from section 7 of the CGST Act.
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2(22)taxable territory
"taxable territory" means the territory to which the provisions of this Act apply;Section 2(22)
The territory is that to which this Act applies.
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2(23)zero-rated supply
"zero-rated supply" shall have the meaning assigned to it in section 16;Section 2(23)
Section 16 of this Act supplies the meaning.
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See also
- Section 2 of the CGST Act, 2017: definitions
- Section 7 of the CGST Act, 2017: scope of supply
References
- Central Board of Indirect Taxes and Customs. "Section 2. Short definitions". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.
External links
- IGST Act, 2017, Section 2 on the CBIC tax information portal