Rule 2 - Definitions - Central Goods and Services Tax Rules, 2017

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