CGST Sections 2(101) to 2(110): Definitions

Definitions of various important terms under Sections 2(101) to 2(110) of the CGST Act, 2017, unless the context otherwise requires:

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

Section 2(102): 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.

Explanation: For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities. [*2]

Section 2(102A): Specified actionable claim means the actionable claim involved in or by way of- [*3(a)]

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming.

Section 2(103): State includes a Union territory with Legislature.

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

Section 2(105): 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.

Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money’s worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims. [*3(b)]

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

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

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

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

Section 2(110): 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.

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. Explanation inserted in clause (102), vide Section 2(f) of the CGST (Amendment) Act, 2018, followed with Notification 2/2019 on commencement date of 01/02/2019.

3. Amendments vide section 2(b) & 2(c) of the CGST (Amendment) Act, 2023, followed with Notification 48/2023 on commencement date of 01/10/2023:

(a) clause (102A) inserted.

(b) Proviso to clause (105) inserted.