Section 2(61) to 2(70) of the CGST Act, 2017: Definitions

Definitions of various important terms under Section 2(61) to Section 2(70) 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(61) to 2(70) of the CGST Act, 2017
Section 2(61): “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office.
Section 2(62): “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes-
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or
(e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act,
but does not include the tax paid under the composition levy.
Section 2(63): “input tax credit” means the credit of input tax.
Section 2(64): “intra-State supply of goods” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act.
Section 2(65): “intra-State supply of services” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act.
Section 2(66): “invoice” or “tax invoice” means the tax invoice referred to in section 31.
Section 2(67): “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration.
Section 2(68): “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
Section 2(69): “local authority” means–
(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under article 371 of the Constitution; or
(g) a Regional Council constituted under article 371A of the Constitution;
Section 2(70): “location of the recipient of services” means,-
(a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the recipient.

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. The words ‘and article 371J’ inserted after the words ‘article 371’ in Clause (f) of Section 2(69) of the CGST Act 2017, vide Section 2(e) of the CGST (Amendment) Act, 2018: GOI Notification dt. 30 Aug. 2018, followed with CBIC Notification on commencement date of 1st Feb. 2019 vide Notification 2/2019 Central Tax dt. 29 Jan. 2019.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, followed with Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the CGST/ Amendment Acts from time to time, except where specifically mentioned in the respective CGST/ Amendment Acts.

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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