IGST Act Section 2 – Definitions

Refer Section 2 of IGST Act, 2017 from the bare act : –
In this Act, unless the context otherwise requires,
(1) Central Goods and Services Tax Act means the Central Goods and ServicesTax Act, 2017;
(2) central tax means the tax levied and collected under the Central Goodsand Services Tax Act;
(3) continuous journey means a journey for which a single or more than oneticket or invoice is issued at the same time, either by a single supplier of service orthrough an agent acting on behalf of more than one supplier of service, and whichinvolves no stopover between any of the legs of the journey for which one or moreseparate tickets or invoices are issued.
Explanation.For the purposes of this clause, the term stopover means aplace where a passenger can disembark either to transfer to another conveyance orbreak his journey for a certain period in order to resume it at a later point of time;
(4) customs frontiers of India means the limits of a customs area as definedin section 2 of the Customs Act, 1962;
(5) export of goods with its grammatical variations and cognate expressions,means taking goods out of India to a place outside India;
(6) export of services means the supply of any service when,

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier ofservice in convertible foreign exchange; and

(v) the supplier of service and the recipient of service are not merelyestablishments of a distinct person in accordance with Explanation 1 insection 8;

(7) fixed establishment means a place (other than the registered place ofbusiness) which is characterized by a sufficient degree of permanence and suitablestructure in terms of human and technical resources to supply services or to receiveand use services for its own needs;
(8) Goods and Services Tax (Compensation to States) Act means the Goodsand Services Tax (Compensation to States) Act, 2017;
(9) Government means the Central Government;
(10) import of goods with its grammatical variations and cognate expressions,means bringing goods into India from a place outside India;
(11) import of services means the supply of any service, where

(i) the supplier of service is located outside India;

(ii) the recipient of service is located in India; and

(iii) the place of supply of service is in India;

(12) integrated tax means the integrated goods and services tax levied underthis Act;
(13) intermediary means a broker, an agent or any other person, by whatevername called, who arranges or facilitates the supply of goods or services or both, orsecurities, between two or more persons, but does not include a person who suppliessuch goods or services or both or securities on his own account;
(14) location of the recipient of services means,

(a) where a supply is received at a place of business for which theregistration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of businessfor which registration has been obtained (a fixed establishment elsewhere), thelocation of such fixed establishment;

(c) where a supply is received at more than one establishment, whetherthe place of business or fixed establishment, the location of the establishmentmost directly concerned with the receipt of the supply; and

(d) in absence of such places, the location of the usual place of residenceof the recipient;

(15) location of the supplier of services means,

(a) where a supply is made from a place of business for which theregistration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of businessfor which registration has been obtained (a fixed establishment elsewhere), thelocation of such fixed establishment;

(c) where a supply is made from more than one establishment, whetherthe place of business or fixed establishment, the location of the establishmentmost directly concerned with the provision of the supply; and

(d) in absence of such places, the location of the usual place of residenceof the supplier;

(16) non-taxable online recipient means any Government, local authority,governmental authority, an individual or any other person not registered and receivingonline information and database access or retrieval services in relation to any purposeother than commerce, industry or any other business or profession, located in taxableterritory.

Explanation.For the purposes of this clause, the expression governmentalauthority means an authority or a board or any other body,

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with ninety per cent. or more participation by way of equity or control, to carry out anyfunction entrusted to a municipality under article 243W of the Constitution;

(17) online information and database access or retrieval services meansservices whose delivery is mediated by information technology over the internet oran electronic network and the nature of which renders their supply essentiallyautomated and involving minimal human intervention and impossible to ensure inthe absence of information technology and includes electronic services such as,

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangiblesthrough telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any personin electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, musicand the like);

(vi) digital data storage; and

(vii) online gaming;

(18) output tax, in relation to a taxable person, means the integrated taxchargeable under this Act on taxable supply of goods or services or both made byhim or by his agent but excludes tax payable by him on reverse charge basis;
(19) Special Economic Zone shall have the same meaning as assigned to it inclause (za) of section 2 of the Special Economic Zones Act, 2005;
(20) Special Economic Zone developer shall have the same meaning asassigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 andincludes an Authority as defined in clause (d) and a Co-Developer as defined inclause (f) of section 2 of the said Act;
(21) supply shall have the same meaning as assigned to it in section 7 of theCentral Goods and Services Tax Act;
(22) taxable territory means the territory to which the provisions of this Actapply;
(23) zero-rated supply shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in theCentral Goods and Services Tax Act, the Union Territory Goods and Services TaxAct and the Goods and Services Tax (Compensation to States) Act shall have thesame meaning as assigned to them in those Acts;
(25) any reference in this Act to a law which is not in force in the State ofJammu and Kashmir, shall, in relation to that State be construed as a reference to thecorresponding law, if any, in force in that State.

CHAPTER I

PRELIMINARY

Chapter I of the IGST Act,2017 covers two sections relating toPRELIMINARYunder GST. Both the sections from the
IGST Act,2017 are available for your ready reference.
Section 1 :Short title, extentandcommencement
Section 2 :Definitions