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44 sections shown · Central Goods and Services Tax Act, 2017
CBIC official source
Chapter I — Preliminary
Section 2 – Definitions
Section 2. Definitions.
This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.
This section contains definitions used throughout the CGST Act, including terms used for supply, tax, taxable person, goods, services and related GST concepts.
This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.
This section contains definitions used throughout the CGST Act, including terms used for supply, tax, taxable person, goods, services and related GST concepts.