Rule 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.
1 [COMPOSITION LEVY]
1. Substituted (w.e.f. 01.02.2019) for the words “Composition Rules” vide Notification No. 03/2019-CT dated.29.01.2019.