Section 2(1) to 2(10) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(1) to 2(10) of the CGST Act, 2017, unless the context otherwise requires, are as under:

Section 2(1): actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882. [Refer Note 4]

Section 2(2): address of delivery means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both.

Section 2(3): address on record means the address of the recipient as available in the records of the supplier.

Section 2(4): adjudicating authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171. [Refer Note 2 (a), 2(b) & 3]

Section 2(5): agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

Section 2(6): aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(7): agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.

Section 2(8): Appellate Authority means an authority appointed or authorised to hear appeals as referred to in section 107.

Section 2(9): Appellate Tribunal means the Goods and Services Tax Appellate Tribunal constituted under section 109.

Section 2(10): appointed day means the date on which the provisions of this Act shall come into force.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Central Tax Notification 1/2017 dt. 19/06/2017.

2. Amendments in Section 2(4) of the CGST Act, 2017 made vide Section 2 of the CGST (Amendment) Act, 2018 (GOI Notification dt. 29/08/2018), followed with Central Tax Notification 2/2019 dt. 29/01/2019 on commencement date of 01/02/2019:

(a) the words ‘Central Board of Excise and Customs’ substituted with the words ‘Central Board of Indirect Taxes and Customs’; and

(b) the words ‘the Appellate Authority and the Appellate Tribunal’ substituted with the words ‘the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171’.

3. In section 2(4), the text ‘the National Appellate Authority for Advance Ruling’ inserted after the text ‘the Appellate Authority for Advance Ruling’ vide Section 92 of the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending Notification on commencement date.

4. As per Section 3 of the Transfer of Property Act 1882, an “actionable claim” means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or pledge of movable property, or to any beneficial interest in movable property not in the possession, either actual or constructive, of the claimant, which the civil courts recognise as affording grounds for relief, whether such debt or beneficial interest be existent, accruing, conditional or contingent.

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Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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