Section 2 – Acts – PRELIMINARY – INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – Section 2 – 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 of India means the l
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upply 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) lo
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shment 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 equi
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t 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 (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 A
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