Definitions under the CGST Act, 2017
Search and explore statutory definitions as enacted.
actionable claim
Section 2(1)
address of delivery
Section 2(2)
address on record
Section 2(3)
adjudicating authority
Section 2(4)
agent
Section 2(5)
aggregate turnover
Section 2(6)
agriculturist
Section 2(7)
Appellate Authority
Section 2(8)
Appellate Tribunal
Section 2(9)
appointed day
Section 2(10)
assessment
Section 2(11)
associated enterprises
Section 2(12)
audit
Section 2(13)
authorised bank
Section 2(14)
authorised representative
Section 2(15)
Board
Section 2(16)
business
Section 2(17)
capital goods
Section 2(19)
casual taxable person
Section 2(20)
central tax
Section 2(21)
cess
Section 2(22)
chartered accountant
Section 2(23)
Commissioner
Section 2(24)
Commissioner in the Board
Section 2(25)
common portal
Section 2(26)
common working days
Section 2(27)
company secretary
Section 2(28)
competent authority
Section 2(29)
composite supply
Section 2(30)
consideration
Section 2(31)
continuous supply of goods
Section 2(32)
continuous supply of services
Section 2(33)
conveyance
Section 2(34)
cost accountant
Section 2(35)
Council
Section 2(36)
credit note
Section 2(37)
debit note
Section 2(38)
deemed exports
Section 2(39)
designated authority
Section 2(40)
document
Section 2(41)
drawback
Section 2(42)
electronic cash ledger
Section 2(43)
electronic commerce
Section 2(44)
electronic commerce operator
Section 2(45)
electronic credit ledger
Section 2(46)
exempt supply
Section 2(47)
existing law
Section 2(48)
family
Section 2(49)
fixed establishment
Section 2(50)
Fund
Section 2(51)
goods
Section 2(52)
Government
Section 2(53)
Goods and Services Tax (Compensation to States) Act
Section 2(54)
goods and services tax practitioner
Section 2(55)
India
Section 2(56)
Integrated Goods and Services Tax Act
Section 2(57)
integrated tax
Section 2(58)
input
Section 2(59)
input service
Section 2(60)
input tax
Section 2(62)
input tax credit
Section 2(63)
intra-State supply of goods
Section 2(64)
intra-State supply of services
Section 2(65)
invoice
Section 2(66)
inward supply
Section 2(67)
job work
Section 2(68)
local authority
Section 2(69)
location of the recipient of services
Section 2(70)
location of the supplier of services
Section 2(71)
manufacture
Section 2(72)
market value
Section 2(73)
mixed supply
Section 2(74)
money
Section 2(75)
motor vehicle
Section 2(76)
non-resident taxable person
Section 2(77)
non-taxable supply
Section 2(78)
non-taxable territory
Section 2(79)
notification
Section 2(80)
online gaming
Section 2(80A)
online money gaming
Section 2(80B)
other territory
Section 2(81)
output tax
Section 2(82)
outward supply
Section 2(83)
person
Section 2(84)
place of business
Section 2(85)
place of supply
Section 2(86)
prescribed
Section 2(87)
principal
Section 2(88)
principal place of business
Section 2(89)
principal supply
Section 2(90)
proper officer
Section 2(91)
quarter
Section 2(92)
recipient
Section 2(93)
registered person
Section 2(94)
regulations
Section 2(95)
removal
Section 2(96)
return
Section 2(97)
reverse charge
Section 2(98)
Revisional Authority
Section 2(99)
Schedule
Section 2(100)
securities
Section 2(101)
services
Section 2(102)
specified actionable claim
Section 2(102A)
State
Section 2(103)
State tax
Section 2(104)
supplier
Section 2(105)
tax period
Section 2(106)
taxable person
Section 2(107)
taxable supply
Section 2(108)
taxable territory
Section 2(109)
telecommunication service
Section 2(110)
the State Goods and Services Tax Act
Section 2(111)
turnover in State
Section 2(112)
usual place of residence
Section 2(113)
Union territory
Section 2(114)
Union territory tax
Section 2(115)
Union Territory Goods and Services Tax Act
Section 2(116)
unique identification marking
Section 2(116A)
valid return
Section 2(117)
virtual digital asset
Section 2(117A)
voucher
Section 2(118)
works contract
Section 2(119)
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