Definitions of various important terms under Sections 2(21) to 2(30) 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(21) > central tax means the central goods and services tax levied under section 9.
Section 2(22) > cess shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act.
Section 2(23) > chartered accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949. [It may be noted that as per Section 2(1)(b) of the Chartered Accountants Act, 1949, “Chartered Accountant” means a person who is a member of the Institute]
Section 2(24) > Commissioner means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.
Section 2(25) > Commissioner in the Board means the Commissioner referred to in section 168.
Section 2(26) > common portal means the common goods and services tax electronic portal referred to in section 146.
Section 2(27) > common working days in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government.
Section 2(28) > company secretary means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980. [It may be noted that as per Section 2(1)(c) of the Company Secretaries Act, 1980, “Company Secretary” means a person who is a member of the Institute]
Section 2(29) > competent authority means such authority as may be notified by the Government.
Section 2(30) > composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Notification 1/2017 Central Tax.
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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