2. Definitions.[1]
In these rules, unless the context otherwise requires,-
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(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); |
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(b) “FORM” means a Form appended to these rules; |
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(c) “section” means a section of the Act; |
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(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); |
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(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. |