Section 2 of IGST Act, 2017: Definitions

Definitions under Section 2 of the Integrated Goods and Services Tax (IGST) Act, 2017

Definitions of various important terms as per Section 2 of the Integrated Goods and Services Tax (IGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

Section/ Particulars
Section 2(1): Meaning of “Central Goods and Services Tax (CGST) Act”
Section 2(2): Meaning of “Central Tax”
Section 2(3): Meaning of “Continuous Journey”
Section 2(4): Meaning of “Customs Frontiers of India”
Section 2(5): Meaning of “Export of Goods”
Section 2(6): Meaning of “Export of Services”
Section 2(7): Meaning of “Fixed Establishment”
Section 2(8): Meaning of “GST (Compensation to States) Act”
Section 2(9): Meaning of “Government”
Section 2(10): Meaning of “Import of Goods”
Section 2(11): Meaning of “Import of Services”
Section 2(12): Meaning of “Integrated Tax”
Section 2(13): Meaning of “Intermediary”
Section 2(14): Meaning of “Location of the Recipient of Services”
Section 2(15): Meaning of “Location of the Supplier of Services”
Section 2(16): Meaning of “Non-taxable Online Recipient”
Section 2(17): Meaning of “OIDAR Services”
Section 2(18): Meaning of “Output Tax”
Section 2(19)/ 2(20): Meaning of “SEZ” and “SEZ Developer”
Section 2(21)t: Meaning of “Supply”
Section 2(22): Meaning of “Taxable Territory”
Section 2(23): Meaning of “Zero-rated Supply”
Section 2(24) words and expressions used and not defined in this Act but defined in the Central 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(25) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India