Section 2(111) to 2(120) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(111) to 2(120) of the CGST Act, 2017, as notified/ amended by Govt. of India/ CBIC upto 30 Sept. 2020, unless the context otherwise requires, are as under:

Section 2(111) > the State Goods and Services Tax Act means the respective State Goods and Services Tax Act, 2017.

Section 2(112) > turnover in State or turnover in Union territory 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) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(113) > usual place of residence means (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted.

Section 2(114) > Union territory means the territory of- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh; (e) Chandigarh; and (f) other territory.

Explanation: For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.

Section 2(115) > Union territory tax means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act.

Section 2(116) > Union Territory Goods and Services Tax Act means the Union Territory Goods and Services Tax Act, 2017.

Section 2(117) > valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.

Section 2(118) > voucher means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument.

Section 2(119) > works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.

Section 2(120) > words and expressions used and not defined in this Act but defined in the Integrated 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.

Amendments History:

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. Clause (c) and (d) of Section 2(114) amended vide Section 118 of the Finance Act 2020 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.

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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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