Rule 2 of CGST Rules - Definitions

Rule 2 of CGST Rules - Definitions

(updated as on 15.11.17)

In these rules, unless the context otherwise requires,-

(a) Act means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b) FORM means a Form appended to these rules;

(c) section means a section of the Act;

(d) Special Economic Zone shall have the same meaning as assigned to it inclause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of2005);

(e) words and expressions used herein but not defined and defined in the Actshall have the meanings respectively assigned to them in the Act.

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CHAPTER I

PRELIMINARY

Chapter I of CGST Rules, 2017 consists of two rules relating to PRELIMINARYunder the GST regime. Both these rules are available for your ready reference. Rule 1 :Short title and Commencement Rule 2 : Definitions