(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 used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.