{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"2","heading":"Definitions","text":"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. CHAPTER II 1 [COMPOSITION LEVY] Amendment notes 1. Substituted (w.e.f. 01.02.2019) for the words \"Composition Rules\" vide Notification No. 03/2019-CT dated.29.01.2019.","html":"<p>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. CHAPTER II 1 [COMPOSITION LEVY]</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted (w.e.f. 01.02.2019) for the words \"Composition Rules\" vide Notification No. 03/2019-CT dated.29.01.2019.</p>","words":117,"text_source":"published"},"rule":{"number":"2","heading":"Definitions","text":"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. CHAPTER II 1 [COMPOSITION LEVY] Amendment notes 1. Substituted (w.e.f. 01.02.2019) for the words \"Composition Rules\" vide Notification No. 03/2019-CT dated.29.01.2019.","html":"<p>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. CHAPTER II 1 [COMPOSITION LEVY]</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted (w.e.f. 01.02.2019) for the words \"Composition Rules\" vide Notification No. 03/2019-CT dated.29.01.2019.</p>","words":117,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/2/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}