Section 2 of IGST Act 2017, definitions
Click here to know GST rate of your goods or service
The below post explains about Definitions under section 2 of IGST Act,2017.
Section 2 of IGST Act, 2017 explains Definitions as below: (The amendments if any will also be updated here soon).
The extract of Section 2 of IGST Act,2017 quoted below:
2. In this Act, unless the context otherwise requires,––
(1) “Central Goods and Services Tax Act” means the Central Goods and Services
Tax Act, 2017;
(2) ‘‘central tax” means the tax levied and collected under the Central Goods
and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one
ticket or invoice is issued at the same time, either by a single supplier of service or
through an agent acting on behalf of more than one supplier of service, and which
involves no stopover between any of the legs of the journey for which one or more
separate tickets or invoices are issued.
Explanation.––For the purposes of this clause, the term “stopover” means a
place where a passenger can disembark either to transfer to another conveyance or
break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers of India” means the limits of a customs area as defined
in section 2 of the Customs Act, 1962;
(5) “export of goods” with its grammatical variations and cognate expressions,
means taking goods out of India to a place outside India;
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with Explanation 1 in
section 8;
(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and suitable
structure in terms of human and technical resources to supply services or to receive
and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods
and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ‘‘import of goods” with its grammatical variations and cognate expressions,
means bringing goods into India from a place outside India;
(11) ‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under
this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates the supply of goods or services or both, or
securities, between two or more persons, but does not include a person who supplies
such goods or services or both or securities on his own account;
(14) “location of the recipient of services” means,––
(a) where a supply is received at a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the recipient;
(15) “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
(16) “non-taxable online recipient” means any Government, local authority,
governmental authority, an individual or any other person not registered and receiving
online information and database access or retrieval services in relation to any purpose
other than commerce, industry or any other business or profession, located in taxable
territory.
Explanation.––For the purposes of this clause, the expression “governmental
authority” means an authority or a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any
function entrusted to a municipality under article 243W of the Constitution;
(17) “online information and database access or retrieval services” means
services whose delivery is mediated by information technology over the internet or
an electronic network and the nature of which renders their supply essentially
automated and involving minimal human intervention and impossible to ensure in
the absence of information technology and includes electronic services such as,––
(i) advertising on the internet;
(ii) providing cloud services;
(iii) provision of e-books, movie, music, software and other intangibles
through telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person
in electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music
and the like);
(vi) digital data storage; and
(vii) online gaming;
(18) “output tax”, in relation to a taxable person, means the integrated tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005;
(20) “Special Economic Zone developer” shall have the same meaning as
assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and
includes an Authority as defined in clause (d) and a Co-Developer as defined in
clause (f ) of section 2 of the said Act;
(21) “supply” shall have the same meaning as assigned to it in section 7 of the
Central Goods and Services Tax Act;
(22) “taxable territory” means the territory to which the provisions of this Act
apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the
Central 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;
(25) any reference in this Act to a law which is not in force in the State of
Jammu and Kashmir, shall, in relation to that State be construed as a reference to the
corresponding law, if any, in force in that State.
The above information clarifies about Definitions under section 2 of IGST Act,2017.
If you have any comments about Section 2 of IGST Act, 2017 explaining Definitions, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
Indian GST Laws
How to export your goods?
How to get Export Order?
GST Registration Guidelines
Learn Imports and Exports business free of cost
Find HSN code of your product.
Liability in case of company in liquidation, CGST Act, 2017
CGST Act, 2017 Liability of directors of private company
Liability of guardians, trustees, CGST Act, 2017
CGST Act, 2017Liability of Court of Wards
Definitions, Section 95 of CGST Act, 2017
Appellate Authority for Advance Ruling, CGST Act, 2017
Appeal to Appellate Authority, CGST Act, 2017
CGST Act, 2017 Applicability of advance ruling
Organic chemicals, GST tariff rate in India
Tariff rate of GST payable for sale of Pharmaceutical products in India
Goods and Service Tax for sale of fertilizers
GST rate slab for Paints, varnishes, putty, mastics, inks and dyeing extracts
Rate of GST for Perfumes, cosmetics, essential oil, toilet preparations
GST tax for Soap, lubricating preparations, washing preparations etc.
GST rate for glues, enzymes, modified starches and albuminoidal substances
Rate of GST for pyrotechnic products, matches and pyrophoric alloys
How to export goods from India?
GST refund for deemed exporters
Documents required for GST refund for service exporters
Verification of documents for refund of GST to exporters
Refund of GST to Exporter, Documents required to be enclosed
Process of GST refund to Exporter
How to get refund of GST tax paid by an Exporter?
What are the risks and solutions in Export Business?
Service Tax - Click here to read complete notification under Budget 2014
What is Bank post shipment credit to exporters?
Types of export containers
Measurement of export containers
Export Import Policy of India 2015-20
MEIS, Merchandise Exports from India Scheme
SEIS, Service Exports from India Scheme
Merge your Commercial Invoice and Packing List for all your future exports
Export procedures and documentation