CGST Sections 2(111) to 2(120): Definitions

Definitions of various important terms under Sections 2(111) to 2(120) of the CGST Act, 2017, unless the context otherwise requires:

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

Section 2(112): 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): 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): Union Territory means the territory of-

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(c) Dadra and Nagar Haveli and Daman and Diu; [*2]

(d) Ladakh; [*2]

(e) Chandigarh; and

(f) other territory.

Explanation: For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.

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

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

Section 2(116A): Unique Identification Marking means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable. [*4]

Section 2(117): 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(117A): Virtual digital asset shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961. [*3]

Section 2(118): 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): 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): 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.

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. In clause (114), sub-clauses (c) and (d) substituted vide Section 118 of the Finance Act 2020, followed with Notification 49/2020 on commencement date of 30/06/2020. Text thereof before substitution:

“(c) Dadra and Nagar Haveli;

(d) Daman and Diu;”

3. clause (117A) inserted vide the CGST (Amendment) Act, 2023, followed with Notification 48/2023 on commencement date of 01/10/2023.

4. Clause (116A) inserted vide Section 121(iii) of the Finance Act 2025, commenced from 01/10/2025 vide Central Tax Notification 16/2025.