CHAPTER I of CGST RULES, 2017
PRELIMINARY
RULE 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)
Definitions.
2. In this Act, unless the context otherwise requires,—
(za) "Special Economic Zone" means each Special Economic Zone notified under the proviso to sub-section
(4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone) and
includes an existing Special Economic Zone;
;
(e) words and expressions used herein but not defined and defined in the Act
shall have the meanings respectively assigned to them in the Act.