Rule 2 – Rules – PRELIMINARY – Central Goods and Services Tax Rules, 2017 – Rule 2 – 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) FORM means a Form appended to these rules; (c) section means a section of the Act; (d) 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); (e) words and expressions u
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