Sections 2(21) to 2(30) of the CGST Act, 2017: Definitions

Definitions of various important terms under Sections 2(21) to 2(30) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(21): Central tax means the central goods and services tax levied under section 9.

Section 2(22): Cess shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act.

Section 2(23): Chartered Accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949.

Section 2(24): Commissioner means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act.

Section 2(25): Commissioner in the Board means the Commissioner referred to in section 168.

Section 2(26): Common Portal means the common goods and services tax electronic portal referred to in section 146.

Section 2(27): Common Working Days in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government.

Section 2(28): Company Secretary means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.

Section 2(29): Competent Authority means such authority as may be notified by the Government.

Section 2(30): Composite Supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.

Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.

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.