Section 2(41) to 2(50) of the CGST Act, 2017: Definitions

Definitions of various important terms under Section 2(41) to Section 2(50) 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(41) to 2(50) of the CGST Act, 2017
Section 2(41): “document” includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000.
Section 2(42): “drawback” in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods.
Section 2(43): “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49.
Section 2(44) E-commerce: “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network.
Section 2(45) E-commerce Operator: “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Section 2(46): “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49.
Section 2(47): “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.
Section 2(48): “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation.
Section 2(49): “family” means,– (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person.
Section 2(50): “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs.

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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.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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