Section 2 in The Central Goods and Services Tax Rules, 2017
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017);(b)"Forms" 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 in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);(e)words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
