Definitions of various important terms under Sections 2(51) to 2(60) 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(51) > Fund means the Consumer Welfare Fund established under section 57.
Section 2(52) > goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply.
Section 2(53) > Government means the Central Government.
Section 2(54) > Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017.
Section 2(55) > goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner.
Section 2(56) > India means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.
Section 2(57) Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017.
Section 2(58) integrated tax means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act.
Section 2(59) input means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.
Section 2(60) input service means any service used or intended to be used by a supplier in the course or furtherance of business.
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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