Rule 2 - Definitions - Anti - profiteering Rules, 2017

2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017; (b) Committee means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 4 of these rules; (c) Screening Committee means the State level Screening Committee constituted in terms of sub-rule (2) of rule 4 of these rules; (d) Authority means the National Anti-profiteering Authority constituted under rule 3; (e) interested party includes- (i) suppliers of goods or services under the proceedings; and (ii) recipients of goods or services under the proceedings; (f) Words and expressions used and not defined herein but defined in the Act, shall have the same meaning respectively, assigned to them, in the Act.