Rule 2 - Definitions - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023

2. Definitions.- (1) In these rules, unless the context otherwise requires, (a) Act means the Central Goods And Services Tax Act, 2017 (12 of 2017); (b) Committee means the Search-cum-Selection Committee constituted under clause (a) or clause (b) of sub-section (4) of section 110 of the Act; (c) Form means a Form appended to these rules; (d) Member means a Technical Member (Centre) or Technical Member (State) or Judicial Member of the Goods and Services Tax Appellate Tribunal; (e) section means a section of the Act; (f) Tribunal means Goods and Services Tax Appellate Tribunal constituted under section 109 of the Act. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meaning as respectively assigned to them in the Act.