Section 2 of the CGST Act provides definitions of various important terms used throughout the Act, which are crucial for a proper understanding and interpretation of the provisions of the Act. Understanding these definitions is essential for anyone seeking to comply with the provisions of the CGST Act.

Definitions of various important terms as per Section 2 of the Central Goods and Services Tax (CGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC from time to time:

Definitions under Section 2 of the CGST Act, 2017
Section 2(1) to 2(10) of the CGST Act, 2017
Section 2(1): Meaning of “Actionable Claim”
Section 2(2): Meaning of “Address of Delivery”
Section 2(3): Meaning of “Address on Record”
Section 2(4): Meaning of “Adjudicating Authority”
Section 2(5): Meaning of “Agent”
Section 2(6): Meaning of “Aggregate Turnover”
Section 2(7): Meaning of “Agriculturist”
Section 2(8): Meaning of “Appellate Authority”
Section 2(9): Meaning of “Appellate Tribunal”
Section 2(10): Meaning of “Appointed Day”
Section 2(11) to 2(20) of the CGST Act, 2017
Section 2(11): Meaning of “Assessment”
Section 2(12): Meaning of “Associated Enterprises”
Section 2(13): Meaning of “Audit”
Section 2(14): Meaning of “Authorised Bank”
Section 2(15): Meaning of “Authorised Representative”
Section 2(16): Meaning of “Board”
Section 2(17): Meaning of “Business”
Section 2(18): Meaning of “Business Vertical”
Section 2(19): Meaning of “Capital Goods”
Section 2(20): Meaning of “Casual Taxable Person”
Section 2(21) to 2(30) of the CGST Act, 2017
Section 2(21): Meaning of “Central Tax”
Section 2(22): Meaning of “Cess”
Section 2(23): Meaning of “Chartered Accountant”
Section 2(24): Meaning of “Commissioner”
Section 2(25): Meaning of “Commissioner in the Board”
Section 2(26): Meaning of “Common Portal”
Section 2(27): Meaning of “Common Working Days”
Section 2(28): Meaning of “Company Secretary”
Section 2(29): Meaning of “Competent Authority”
Section 2(30): Meaning of “Composite Supply”
Section 2(31) to 2(40) of the CGST Act, 2017
Section 2(31): Meaning of “Consideration”
Section 2(32): Meaning of “Continuous Supply of Goods”
Section 2(33): Meaning of “Continuous Supply of Services”
Section 2(34): Meaning of “Conveyance”
Section 2(35): Meaning of “Cost Accountant”
Section 2(36): Meaning of “Council”
Section 2(37): Meaning of “Credit Note”
Section 2(38): Meaning of “Debit Note”
Section 2(39): Meaning of “Deemed Exports”
Section 2(40): Meaning of “Designated Authority”
Section 2(41) to 2(50) of the CGST Act, 2017
Section 2(41): Meaning of “Document”
Section 2(42): Meaning of “Drawback”
Section 2(43): Meaning of “Electronic Cash Ledger”
Section 2(44): Meaning of “Electronic Commerce” or “E-Commerce”
Section 2(45): Meaning of “Electronic Commerce Operator” or “E-Commerce Operator”
Section 2(46): Meaning of “Electronic Credit Ledger”
Section 2(47): Meaning of “Exempt Supply”
Section 2(48): Meaning of “Existing Law”
Section 2(49): Meaning of “Family”
Section 2(50): Meaning of “Fixed Establishment”
Section 2(51) to 2(60) of the CGST Act, 2017
Section 2(51): Meaning of “Fund”
Section 2(52): Meaning of “Goods”
Section 2(53): Meaning of “Government”
Section 2(54): Meaning of “GST (Compensation to States) Act”
Section 2(55): Meaning of “GST practitioner”
Section 2(56): Meaning of “India”
Section 2(57): Meaning of “Integrated Goods and Services Tax (IGST) Act”
Section 2(58): Meaning of “Integrated Tax”
Section 2(59): Meaning of “Input”
Section 2(60): Meaning of “Input Service”
Section 2(61) to 2(70) of the CGST Act, 2017
Section 2(61): Meaning of “Input Service Distributor”
Section 2(62): Meaning of “Input Tax”
Section 2(63): Meaning of “Input Tax Credit”
Section 2(64): Meaning of “Intra-State Supply of Goods”
Section 2(65): Meaning of “Intra-State Supply of Services”
Section 2(66): Meaning of “Invoice” or “Tax Invoice”
Section 2(67): Meaning of “Inward Supply”
Section 2(68): Meaning of “Job Work”
Section 2(69): Meaning of “Local Authority”
Section 2(70): Meaning of “Location of the Recipient of Services”
Section 2(71) to 2(80) of the CGST Act, 2017
Section 2(71): Meaning of “Location of the Supplier of Services”
Section 2(72): Meaning of “Manufacture”
Section 2(73): Meaning of “Market Value”
Section 2(74): Meaning of “Mixed Supply”
Section 2(75): Meaning of “Money”
Section 2(76): Meaning of “Motor Vehicle”
Section 2(77): Meaning of “Non-resident Taxable Person”
Section 2(78): Meaning of “Non-taxable Supply”
Section 2(79): Meaning of “Non-taxable Territory”
Section 2(80): Meaning of “Notification”
Section 2(80A): Meaning of “Online Gaming”
Section 2(80B): Meaning of “Online Money Gaming”
Section 2(81) to 2(90) of the CGST Act, 2017
Section 2(81): Meaning of “Other Territory”
Section 2(82): Meaning of “Output Tax”
Section 2(83): Meaning of “Outward Supply”
Section 2(84): Meaning of “Person”
Section 2(85): Meaning of “Place of Business”
Section 2(86): Meaning of “Place of Supply”
Section 2(87): Meaning of “Prescribed”
Section 2(88): Meaning of “Principal”
Section 2(89): Meaning of “Principal Place of Business”
Section 2(90): Meaning of “Principal Supply”
Section 2(91) to 2(100) of the CGST Act, 2017
Section 2(91): Meaning of “Proper Officer”
Section 2(92): Meaning of “Quarter”
Section 2(93): Meaning of “Recipient” of supply of Goods/ Services
Section 2(94): Meaning of “Registered Person”
Section 2(95): Meaning of “Regulations”
Section 2(96): Meaning of “Removal” of Goods
Section 2(97): Meaning of “Return”
Section 2(98): Meaning of “Reverse Charge”
Section 2(99): Meaning of “Revisional Authority”
Section 2(100): Meaning of “Schedule”
Section 2(101) to 2(110) of the CGST Act, 2017
Section 2(101): Meaning of “Securities”
Section 2(102): Meaning of “Services”
Section 2(102A): Meaning of “Specified Actionable Claim”
Section 2(103): Meaning of “State”
Section 2(104): Meaning of “State Tax”
Section 2(105): Meaning of “Supplier”
Section 2(106): Meaning of “Tax Period”
Section 2(107): Meaning of “Taxable Person”
Section 2(108): Meaning of “Taxable Supply”
Section 2(109): Meaning of “Taxable Territory”
Section 2(110): Meaning of “Telecommunication Service”
Section 2(111) to 2(120) of the CGST Act, 2017
Section 2(111): Meaning of “State Goods and Services Tax (SGST) Act”
Section 2(112): Meaning of “Turnover in State/ Union Territory”
Section 2(113): Meaning of “Usual Place of Residence”
Section 2(114): Meaning of “Union Territory”
Section 2(115): Meaning of “Union Territory Tax”
Section 2(116): Meaning of “Union Territory Goods and Services Tax (UTGST) Act”
Section 2(117): Meaning of “Valid Return”
Section 2(117A): Meaning of “Virtual Digital Asset”
Section 2(118): Meaning of “Voucher”
Section 2(119): Meaning of “Works Contract”
Section 2(120): Meaning of “Words and Expressions used and not defined in this Act”
Section 2(121): any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State. [Omitted w.e.f. 18/03/2020 vide Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020]
Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017.

CGST Act 2017: Last updated 15/02/2024
The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website.

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