This section outlines the definitions used in the rules related to the Central Goods and Services Tax (GST). These definitions are crucial for understanding the context and application of the rules. The term "Act" refers to the Central Goods and Services Tax Act of 2017. The term "Form" pertains to any form included within these rules. When the rules mention a "section," it is referring to a section within the GST Act. The definition of "Special Economic Zone" is consistent with how it is defined in the Special Economic Zones Act of 2005. Additionally, any words or expressions not explicitly defined within these rules but defined in the GST Act will carry the same meanings as assigned in the Act. This ensures consistency and clarity in the interpretation and application of the rules.
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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) "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 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.
