Definitions.
Section 2
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
Definitions.
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
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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 se
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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;
3[(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory.
Explanation.For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017);]
(17) “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or
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ge 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 (28 of 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 (28 of 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 as
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