Section 2(116) of CGST Act 2017 :"Union Territory Goods and Services Tax Act"  means the Union Territory Goods and Services Tax Act 2017.

Section 2(117) of CGST Act 2017 :"Valid Return" means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full.

Section 2(118) of CGST Act 2017 :"Voucher" means an instrument where there is an obligation to accept it as
consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument.

Section 2(119) of CGST Act 2017 :"Works Contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property
wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.


Section 2(120) of CGST Act 2017 : Words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts.


Section 2(121) of CGST Act 2017 : any reference in this Act to a law which is not in force in the State of Jammu
and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.

Section 2(111) of CGST Act 2017 :"The State Goods and Services Tax Act" means the respective State Goods
and Services Tax Act, 2017.

Section 2(112) of CGST Act 2017 :"Turnover in State" or "Turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(113) of CGST Act 2017 :"Usual Place of Residence" means-
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted.

Section 2(114) of CGST Act 2017 :"Union Territory" means the territory of -
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and

(f) other territory.

Section 2(115) of CGST Act 2017 :"Union Territory Tax" means the Union territory goods and services tax
levied under the Union Territory Goods and Services Tax Act.

Section 2(107) of CGST Act 2017 :"Taxable Person" means a person who is registered or liable to be registered under section 22 or section 24.

Section 2(108) of CGST Act 2017 :"Taxable supply" means a supply of goods or services or both which is leviable to tax under this Act. 

Section 2(109) of CGST Act 2017 :"Taxable territory" means the territory to which the provisions of this Act apply.

Section 2(110) of CGST Act 2017 :"Telecommunication Service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means.

FAQ's on Food Processing Part 1

FAQ's on Food Processing Part 2

FAQ's on Handicrafts

                        Items of Common Use to Attract Lower GST

FAQ's ON DRUGS AND PHARMACEUTICALS

FAQ's ON ECOMMERCE

FAQ's ON EXPORT

GST IN COMMON MAN'S PLATE

QUERY'S RELATED TO GST RATES

Section 2(102) of CGST Act 2017 :"Services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged.

Section 2(103) of CGST Act 2017 :"State" includes a Union territory with Legislature.

Section 2(104) of CGST Act 2017 :"State Tax" means the tax levied under any State Goods and Services Tax Act.

Section 2(105) of CGST Act 2017 :"Supplier" in relation to any goods or services or both, shall mean the
person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

Section 2(106) of CGST Act 2017 :"Tax Period" means the period for which the return is required to be furnished.

Section 2(98) of CGST Act 2017 :"Reverse Charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act.

Section 2(99) of CGST Act 2017 :"Revisional Authority" means an authority appointed or authorised for
revision of decision or orders as referred to in section 108.

Section 2(100) of CGST Act 2017 :"Schedule" means a schedule appended to this Act.

Section 2(101) of CGST Act 2017 :"Securities" shall have the same meaning as assigned to it in clause (h) of
section 2 of the Securities Contracts (Regulation) Act, 1956.

Sec 2(h) of Securities Contracts (Regulation) Act, 1956 (For Reference)
“securities” include— 
(i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate; 

(ia) derivative; 

(ib) units or any other instrument issued by any collective investment scheme to the investors in such schemes;

(ic)security receipt as defined in clause (zg) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002;

(id) units or any other such instrument issued to the investors under any mutual fund scheme;

(ii) Government securities; 

(iia) such other instruments as may be declared by the Central Government to be securities; and 

(iii) rights or interest in securities; 

Section 2(94) of CGST Act 2017 :"Registered Person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number.

Section 2(95) of CGST Act 2017 :"Regulations" means the regulations made by the Board under this Act on the recommendations of the Council.


Section 2(96) of CGST Act 2017 :"Removal" in relation to goods, means-
(a) dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient .

Section 2(97) of CGST Act 2017 :"Return" means any return prescribed or otherwise required to be furnished
by or under this Act or the rules made thereunder.

Section 2(91) of CGST Act 2017 :"Proper Officer" in relation to any function to be performed under this Act,
means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.

Section 2(92) of CGST Act 2017 :"Quarter" shall mean a period comprising three consecutive calendar months,
ending on the last day of March, June, September and December of a calendar year.

Section 2(93) of CGST Act 2017 :"Recipient of supply of goods or services or both, means-"
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied

Section 2(87) of CGST Act 2017 :"Prescribed" means prescribed by rules made under this Act on the recommendations of the Council.

Section 2(88) of CGST Act 2017 :"Principal" means a person on whose behalf an agent carries on the business
of supply or receipt of goods or services or both.

Section 2(89) of CGST Act 2017 :"Principal Place of Business" means the place of business specified as the
principal place of business in the certificate of registration.

Section 2(90) of CGST Act 2017 :"Principal Supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.

Section 2(85) of CGST Act 2017 :"Place of Business" includes -
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called.

Section 2(86) of CGST Act 2017 :"Place of Supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act.
( As per section 11 of IGST Act 2017, Place of Supply means - 
a) imported into India, shall be location of importer.
b) exported from India, shall be location outside India.)

Section 2(83) of CGST Act 2017 :"Outward Supply" in relation to a taxable person, means supply of goods or
services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business.

Section 2(84) of CGST Act 2017 :"Person" includes—
(a)  an individual;
(b)  a Hindu Undivided Family;
(c)  a company;
(d)  a firm;
(e)  a Limited Liability Partnership;
(f)  an association of persons or a body of individuals, whether incorporated or not, in India or outside India;
(g)  any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (Government Company);
(h) any body corporate incorporated by or under the laws of a country outside India;
(i)  a co-operative society registered under any law relating to co-operative societies;
(j)  a local authority;
(k) Central Government or a State Government;
(l)  society as defined under the Societies Registration Act, 1860;
(m) trust; and
(n) every artificial juridical person, not falling within any of the above.

Section 2(79) of CGST Act 2017 :"Non Taxable Territory" means the territory which is outside the taxable territory.

Section 2(80) of CGST Act 2017 :"Notification" means a notification published in the Official Gazette and the
expressions “notify” and “notified” shall be construed accordingly.

Section 2(81) of CGST Act 2017 :"Other Territory" includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).

Section 2(82) of CGST Act 2017 :"Output Tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.

Section 2(77) of CGST Act 2017 :"Non Resident Taxable Person" means any person who occasionally
undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.


Section 2(78) of CGST Act 2017 :"Non Taxable Supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act.

Section 2(76) of CGST Act 2017 :"Motor Vehicle" shall have the same meaning as assigned to it in clause (28)
of section 2 of the Motor Vehicles Act, 1988.

Definition of Motor Vehicle as per Section 2(28) of Motor Vehicles Act, 1988 - means  any  mechanically propelled vehicle adapted for use upon roads whether the power of 1    Subs. & ins. by Act. propulsion is  transmitted thereto from an external or internal source and includes  a chassis  to which  a body  has not been attached and a trailer; but  does not include a vehicle running upon fixed rails or a vehicle of  a special type adapted for use only in a factory or in any other enclosed  premises or  a vehicle  having less  than four  wheels fitted  with  engine  capacity  of  not  exceeding  thirty-five  cubic centimeters.

Section 2(75) of CGST Act 2017 :"Money" means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognised by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value.

Numismatic  is the study or collection of currency, including coins, tokens, paper money, and related objects. While numismatists are often characterized as students or collectors of coins, the discipline also includes the broader study of money and other payment media used to resolve debts and the exchange of goods.

Section 2(74) of CGST Act 2017 :"Mixed Supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. 

Illustration— A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.

Section 2(72) of CGST Act 2017 :"Manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly.


Section 2(73) of CGST Act 2017 :"Market Value" shall mean the full amount which a recipient of a supply is
required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the
supplier are not related.

Section 2(71) of CGST Act 2017 :"Location of the supplier of services " means,—
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and

(d) in absence of such places, the location of the usual place of residence of the supplier.

Section 2(70) of CGST Act 2017 :"Location of the recipient of services "means,—
(a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;

(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;

(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and

(d) in absence of such places, the location of the usual place of residence of the recipient.

Section 2(68) of CGST Act 2017 :"Job Work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.

Section 2(69) of CGST Act 2017 :"Local Authority" means–

(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under article 371 of the Constitution;
or
(g) a Regional Council constituted under article 371A of the Constitution;