Definitions of various important terms under Sections 2(1) to 2(10) of the CGST Act, 2017, as notified/ amended by Govt. of India/ CBIC upto 30th Sept. 2020, 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.
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 National Appellate Authority for Advance Ruling, the 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.
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.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Notification 1/2017 Central Tax.
2. Amendments made in Section 2(4) of the CGST Act, 2017 vide Section 2 of the CGST (Amendment) Act, 2018: GOI Notification dt. 30 Aug. 2018, followed with CBIC Notification on commencement date of 1st Feb. 2019 vide Notification 2/2019 Central Tax dt. 29 Jan. 2019:
i) the words ‘Central Board of Excise and Customs’ substituted with the words ‘Central Board of Indirect Taxes and Customs’; and
ii) 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) The text ‘the National Appellate Authority for Advance Ruling’ inserted after the words ‘the Appellate Authority for Advance Ruling’ in section 2(4) of the CGST Act 2017, vide Section 92 of the Finance (No. 2) Act, 2019: GOI Notification dt. 1 August 2019, followed with CBIC Notification on commencement date of 1st Feb. 2019 vide Notification 2/2019 Central Tax dt. 29 Jan. 2019.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the 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. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
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