CGST Sections 2(1) to 2(10): Definitions

Definitions of various important terms under Sections 2(1) to 2(10) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(1): Actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882.

Section 2(2): Address of delivery means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both.

Section 2(3): Address on Record means the address of the recipient as available in the records of the supplier.

Section 2(4): Adjudicating Authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs, [*2(a)] the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, [*3] the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171. [*2(b)]

Section 2(5): Agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

Section 2(6): Aggregate Turnover 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), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Section 2(7): Agriculturist means an individual or a Hindu Undivided Family who undertakes cultivation of land (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.

Section 2(8): Appellate Authority means an authority appointed or authorised to hear appeals as referred to in section 107.

Section 2(9): Appellate Tribunal means the Goods and Services Tax Appellate Tribunal constituted under section 109.

Section 2(10): Appointed Day means the date on which the provisions of this Act shall come into force.

Notes (History of Amendments in Bare Text):

1. CGST Section 2 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.

2. Amendments vide Section 2 of the CGST (Amendment) Act, 2018, followed with Notification 2/2019 on commencement date of 01/02/2019:

(a) In clause (4), the text ‘Central Board of Excise and Customs’ substituted with the text ‘Central Board of Indirect Taxes and Customs’; and

(b) In clause (4). the text ‘the Appellate Authority and the Appellate Tribunal’ substituted with the text ‘the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171’.

3. In clause (4), the text ‘the National Appellate Authority for Advance Ruling’ inserted vide Section 92 of the Finance Act, 2019, pending commencement.

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Commentary on CGST Sections 2(1) to 2(10) Definitions