CGST Sections 2(51) to 2(60): Definitions

Definitions of various important terms under Sections 2(51) to 2(60) of the CGST Act, 2017, unless the context otherwise requires:

Section 2(51): Fund means the Consumer Welfare Fund established under section 57.

Section 2(52): Goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply.

Section 2(53): Government means the Central Government.

Section 2(54): Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017.

Section 2(55): Goods and Services Tax Practitioner means any person who has been approved under section 48 to act as such practitioner.

Section 2(56): India means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.

Section 2(57): Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017.

Section 2(58): Integrated Tax means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act.

Section 2(59): Input means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.

Section 2(60): Input Service means any service used or intended to be used by a supplier in the course or furtherance of business.

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.