Section :2. Section 2. Definitions

(1)Subsection 1 of Section 2 | Definition of actionable claim: Definition of "actionable claim" under CGST Act

(2)Subsection 2 of Section 2 | Definition of address of delivery: Definition of "address of delivery" under CGST Act

(3)Subsection 3 of Section 2 | Definition of address on record: Definition of "address on record" under CGST Act

(4)Subsection 4 of Section 2 | Definition of adjudicating authority: Definition of "adjudicating authority" under CGST Act

(5)Subsection 5 of Section 2 | Definition of agent: Definition of "agent" under CGST Act

(6)Subsection 6 of Section 2 | Definition of aggregate turnover: Definition of "aggregate turnover" under CGST Act

(7)Subsection 7 of Section 2 | Definition of agriculturist: Definition of "agriculturist" under CGST Act

(8)Subsection 8 of Section 2 | Definition of Appellate Authority: Definition of "Appellate Authority" under CGST Act

(9)Subsection 9 of Section 2 | Definition of Appellate Tribunal: Definition of "Appellate Tribunal" under CGST Act

(10)Subsection 10 of Section 2 | Definition of appointed day: Definition of "appointed day" under CGST Act

(11)Subsection 11 of Section 2 | Definition of assessment: Definition of "assessment" under CGST Act

(12)Subsection 12 of Section 2 | Definition of associated enterprises: Definition of "associated enterprises" under CGST Act

(13)Subsection 13 of Section 2 | Definition of audit: Definition of "audit" under CGST Act

(14)Subsection 14 of Section 2 | Definition of authorised bank: Definition of "authorised bank" under CGST Act

(15)Subsection 15 of Section 2 | Definition of authorised representative: Definition of "authorised representative" under CGST Act

(16)Subsection 16 of Section 2 | Definition of Board: Definition of "Board" under CGST Act

(17)Subsection 17 of Section 2 | Definition of business: Definition of "business" under CGST Act

(18)Subsection 18 of Section 2 | Definition of Untitled: Definition of "Untitled" under CGST Act

(19)Subsection 19 of Section 2 | Definition of capital goods: Definition of "capital goods" under CGST Act

(20)Subsection 20 of Section 2 | Definition of casual taxable person: Definition of "casual taxable person" under CGST Act

(21)Subsection 21 of Section 2 | Definition of central tax: Definition of "central tax" under CGST Act

(22)Subsection 22 of Section 2 | Definition of cess: Definition of "cess" under CGST Act

(23)Subsection 23 of Section 2 | Definition of chartered accountant: Definition of "chartered accountant" under CGST Act

(24)Subsection 24 of Section 2 | Definition of Commissioner: Definition of "Commissioner" under CGST Act

(25)Subsection 25 of Section 2 | Definition of Commissioner in the Board: Definition of "Commissioner in the Board" under CGST Act

(26)Subsection 26 of Section 2 | Definition of common portal: Definition of "common portal" under CGST Act

(27)Subsection 27 of Section 2 | Definition of common working days: Definition of "common working days" under CGST Act

(28)Subsection 28 of Section 2 | Definition of company secretary: Definition of "company secretary" under CGST Act

(29)Subsection 29 of Section 2 | Definition of competent authority: Definition of "competent authority" under CGST Act

(30)Subsection 30 of Section 2 | Definition of composite supply: Definition of "composite supply" under CGST Act

(31)Subsection 31 of Section 2 | Definition of consideration: Definition of "consideration" under CGST Act

(32)Subsection 32 of Section 2 | Definition of continuous supply of goods: Definition of "continuous supply of goods" under CGST Act

(33)Subsection 33 of Section 2 | Definition of continuous supply of services: Definition of "continuous supply of services" under CGST Act

(34)Subsection 34 of Section 2 | Definition of conveyance: Definition of "conveyance" under CGST Act

(35)Subsection 35 of Section 2 | Definition of cost accountant: Definition of " cost accountant" under CGST Act

(36)Subsection 36 of Section 2 | Definition of Council : Definition of "Council " under CGST Act

(37)Subsection 37 of Section 2 | Definition of credit note: Definition of "credit note" under CGST Act

(38)Subsection 38 of Section 2 | Definition of debit note: Definition of "debit note" under CGST Act

(39)Subsection 39 of Section 2 | Definition of deemed exports: Definition of "deemed exports" under CGST Act

(40)Subsection 40 of Section 2 | Definition of designated authority: Definition of "designated authority" under CGST Act

(41)Subsection 41 of Section 2 | Definition of document: Definition of "document" under CGST Act

(41)Subsection 41 of Section 2 | Definition of document: Definition of "document" under CGST Act

(42)Subsection 42 of Section 2 | Definition of drawback: Definition of "drawback" under CGST Act

(43)Subsection 43 of Section 2 | Definition of electronic cash ledger: Definition of "electronic cash ledger" under CGST Act

(44)Subsection 44 of Section 2 | Definition of electronic commerce: Definition of "electronic commerce" under CGST Act

(45)Subsection 45 of Section 2 | Definition of electronic commerce operator: Definition of "electronic commerce operator" under CGST Act

(46)Subsection 46 of Section 2 | Definition of electronic credit ledger: Definition of "electronic credit ledger" under CGST Act

(47)Subsection 47 of Section 2 | Definition of exempt supply: Definition of "exempt supply" under CGST Act

(48)Subsection 48 of Section 2 | Definition of existing law: Definition of "existing law" under CGST Act

(49)Subsection 49 of Section 2 | Definition of family: Definition of "family" under CGST Act

(50)Subsection 50 of Section 2 | Definition of fixed establishment: Definition of "fixed establishment" under CGST Act

(51)Subsection 51 of Section 2 | Definition of Fund: Definition of "Fund" under CGST Act

(52)Subsection 52 of Section 2 | Definition of goods: Definition of "goods" under CGST Act

(53)Subsection 53 of Section 2 | Definition of Government: Definition of "Government" under CGST Act

(54)Subsection 54 of Section 2 | Definition of Goods and Services Tax (Compensation to States) Act: Definition of "Goods and Services Tax (Compensation to States) Act" under CGST Act

(55)Subsection 55 of Section 2 | Definition of goods and services tax practitioner: Definition of "goods and services tax practitioner" under CGST Act

(56)Subsection 56 of Section 2 | Definition of India: Definition of "India" under CGST Act

(57)Subsection 57 of Section 2 | Definition of Integrated Goods and Services Tax Act: Definition of "Integrated Goods and Services Tax Act" under CGST Act

(58)Subsection 58 of Section 2 | Definition of integrated tax: Definition of "integrated tax" under CGST Act

(59)Subsection 59 of Section 2 | Definition of input: Definition of "input" under CGST Act

(60)Subsection 60 of Section 2 | Definition of input service: Definition of "input service" under CGST Act

(61)Subsection 61 of Section 2 | Definition of Untitled: Definition of "Untitled" under CGST Act

(61)Subsection 61 of Section 2 | Definition of Untitled: Definition of "Untitled" under CGST Act

(62)Subsection 62 of Section 2 | Definition of input tax: Definition of "input tax" under CGST Act

(63)Subsection 63 of Section 2 | Definition of input tax credit: Definition of "input tax credit" under CGST Act

(64)Subsection 64 of Section 2 | Definition of intra-State supply of goods: Definition of "intra-State supply of goods" under CGST Act

(65)Subsection 65 of Section 2 | Definition of intra-State supply of services: Definition of "intra-State supply of services" under CGST Act

(66)Subsection 66 of Section 2 | Definition of invoice: Definition of "invoice" under CGST Act

(67)Subsection 67 of Section 2 | Definition of inward supply: Definition of "inward supply" under CGST Act

(68)Subsection 68 of Section 2 | Definition of job work: Definition of "job work" under CGST Act

(69)Subsection 69 of Section 2 | Definition of local authority: Definition of "local authority" under CGST Act

(70)Subsection 70 of Section 2 | Definition of location of the recipient of services: Definition of "location of the recipient of services" under CGST Act

(71)Subsection 71 of Section 2 | Definition of location of the supplier of services: Definition of "location of the supplier of services" under CGST Act

(72)Subsection 72 of Section 2 | Definition of manufacture: Definition of "manufacture" under CGST Act

(73)Subsection 73 of Section 2 | Definition of market value: Definition of "market value" under CGST Act

(74)Subsection 74 of Section 2 | Definition of mixed supply: Definition of "mixed supply" under CGST Act

(75)Subsection 75 of Section 2 | Definition of money: Definition of "money" under CGST Act

(76)Subsection 76 of Section 2 | Definition of motor vehicle: Definition of "motor vehicle" under CGST Act

(77)Subsection 77 of Section 2 | Definition of non-resident taxable person: Definition of "non-resident taxable person" under CGST Act

(78)Subsection 78 of Section 2 | Definition of non-taxable supply: Definition of "non-taxable supply" under CGST Act

(79)Subsection 79 of Section 2 | Definition of non-taxable territory: Definition of "non-taxable territory" under CGST Act

(80)Subsection 80 of Section 2 | Definition of notification: Definition of "notification" under CGST Act

(71)Subsection 71 of Section 2 | Definition of location of the supplier of services: Definition of "location of the supplier of services" under CGST Act

(72)Subsection 72 of Section 2 | Definition of manufacture: Definition of "manufacture" under CGST Act

(73)Subsection 73 of Section 2 | Definition of market value: Definition of "market value" under CGST Act

(74)Subsection 74 of Section 2 | Definition of mixed supply: Definition of "mixed supply" under CGST Act

(75)Subsection 75 of Section 2 | Definition of money: Definition of "money" under CGST Act

(76)Subsection 76 of Section 2 | Definition of motor vehicle: Definition of "motor vehicle" under CGST Act

(77)Subsection 77 of Section 2 | Definition of non-resident taxable person: Definition of "non-resident taxable person" under CGST Act

(78)Subsection 78 of Section 2 | Definition of non-taxable supply: Definition of "non-taxable supply" under CGST Act

(79)Subsection 79 of Section 2 | Definition of non-taxable territory: Definition of "non-taxable territory" under CGST Act

(80)Subsection 80 of Section 2 | Definition of notification: Definition of "notification" under CGST Act

(81)Subsection 81 of Section 2 | Definition of other territory: Definition of "other territory" under CGST Act

(82)Subsection 82 of Section 2 | Definition of output tax: Definition of "output tax" under CGST Act

(83)Subsection 83 of Section 2 | Definition of outward supply: Definition of "outward supply" under CGST Act

(84)Subsection 84 of Section 2 | Definition of person: Definition of "person" under CGST Act

(85)Subsection 85 of Section 2 | Definition of place of business: Definition of "place of business" under CGST Act

(86)Subsection 86 of Section 2 | Definition of place of supply: Definition of "place of supply" under CGST Act

(87)Subsection 87 of Section 2 | Definition of prescribed: Definition of "prescribed" under CGST Act

(88)Subsection 88 of Section 2 | Definition of principal: Definition of "principal" under CGST Act

(89)Subsection 89 of Section 2 | Definition of principal place of business: Definition of "principal place of business" under CGST Act

(90)Subsection 90 of Section 2 | Definition of principal supply: Definition of "principal supply" under CGST Act

(101)Subsection 101 of Section 2 | Definition of securities: Definition of "securities" under CGST Act

(102)Subsection 102 of Section 2 | Definition of services: Definition of "services" under CGST Act

(103)Subsection 103 of Section 2 | Definition of State: Definition of "State" under CGST Act

(104)Subsection 104 of Section 2 | Definition of State tax: Definition of "State tax" under CGST Act

(105)Subsection 105 of Section 2 | Definition of supplier: Definition of "supplier" under CGST Act

(106)Subsection 106 of Section 2 | Definition of tax period: Definition of "tax period" under CGST Act

(107)Subsection 107 of Section 2 | Definition of taxable person: Definition of "taxable person" under CGST Act

(108)Subsection 108 of Section 2 | Definition of taxable supply: Definition of "taxable supply" under CGST Act

(109)Subsection 109 of Section 2 | Definition of taxable territory: Definition of "taxable territory" under CGST Act

(110)Subsection 110 of Section 2 | Definition of telecommunication service: Definition of "telecommunication service" under CGST Act

(111)Subsection 111 of Section 2 | Definition of the State Goods and Services Tax Act: Definition of "the State Goods and Services Tax Act" under CGST Act

(112)Subsection 112 of Section 2 | Definition of turnover in State: Definition of "turnover in State" under CGST Act

(113)Subsection 113 of Section 2 | Definition of usual place of residence: Definition of "usual place of residence" under CGST Act

(114)Subsection 114 of Section 2 | Definition of Union territory: Definition of "Union territory" under CGST Act

(115)Subsection 115 of Section 2 | Definition of Union territory tax: Definition of "Union territory tax" under CGST Act

(116)Subsection 116 of Section 2 | Definition of Union Territory Goods and Services Tax Act: Definition of "Union Territory Goods and Services Tax Act" under CGST Act

(117)Subsection 117 of Section 2 | Definition of valid return: Definition of "valid return" under CGST Act

(118)Subsection 118 of Section 2 | Definition of voucher: Definition of "voucher" under CGST Act

(119)Subsection 119 of Section 2 | Definition of works contract: Definition of "works contract" under CGST Act

(120)Subsection 120 of Section 2 | Definition of Untitled: Definition of "Untitled" under CGST Act

(121)Subsection 121 of Section 2 | Definition of Untitled: Definition of "Untitled" under CGST Act