# The Central Goods and Services Tax Rules, 2017, Rule 2: Definitions

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/2/

## 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.

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