Section 2(101) to 2(110) of the CGST Act, 2017: Definitions

Definitions under Section 2(101) to Section 2(110) of the CGST Act, 2017

Definitions of various important terms under Section 2(101) to Section 2(110) of the Central Goods and Services Tax (CGST) Act, 2017, as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018, unless the context otherwise requires, are as under:

Definitions under Section 2(101) to 2(110) of the CGST Act, 2017
Section 2(101): “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956.
Section 2(102): “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.
Explanation.– For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities. (refer Note 1)
Section 2(103): “State” includes a Union territory with Legislature.
Section 2(104): “State tax” means the tax levied under any State Goods and Services Tax Act.
Section 2(105): “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
Section 2(106): “tax period” means the period for which the return is required to be furnished.
Section 2(107): “taxable person” means a person who is registered or liable to be registered under section 22 or section 24.
Section 2(108): “taxable supply” means a supply of goods or services or both which is leviable to tax under this Act.
Section 2(109): “taxable territory” means the territory to which the provisions of this Act apply.
Section 2(110): “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.

Note: (Amendments History)

1. Section 2(102): Explanation inserted vide CGST (Amendment) Act, 2018.

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Govt. has notified the Central Goods and Services Tax (CGST) 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 Central Goods and Services Tax (CGST) (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. 2/2019 Central 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 CGST Amendment Act, 2018 itself.

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