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CGST Section 2 Definition Index | Finin2min

Official sources

Use the official consolidated Act for the controlling definition text, footnotes and amendment history.

CGST Section 2 Definition Index

Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 30 August 2026

Page contents

124 captured operative definition clauses, each with exact text and Finin2min decode.
PublicationStatus / scope
Section 2(1) - Actionable ClaimOfficial source linked
Section 2(2) - Address Of DeliveryOfficial source linked
Section 2(3) - Address On RecordOfficial source linked
Section 2(4) - Adjudicating AuthorityOfficial source linked
Section 2(5) - AgentOfficial source linked
Section 2(6) - AggregateOfficial source linked
Section 2(7) - AgriculturistOfficial source linked
Section 2(8) - Appellate AuthorityOfficial source linked
Section 2(9) - Appellate TribunalOfficial source linked
Section 2(10) - Appointed Day Foundation & Interpretation ·Official source linked
Section 2(11) - AssessmentOfficial source linked
Section 2(12) - Associated Enterprises Linked Enactments ·Official source linked
Section 2(13) - AuditOfficial source linked
Section 2(14) - Authorised BankOfficial source linked
Section 2(15) - Authorised RepresentativeOfficial source linked
Section 2(16) - BoardOfficial source linked
Section 2(17) - BusinessOfficial source linked
Section 2(19) - CapitalOfficial source linked
Section 2(20) - CasualOfficial source linked
Section 2(21) - CentralOfficial source linked
Section 2(22) - CessOfficial source linked
Section 2(23) - Chartered AccountantOfficial source linked
Section 2(24) - CommissionerOfficial source linked
Section 2(25) - Commissioner In TheOfficial source linked
Section 2(26) - Common Portal Other Statutory Definitions ·Official source linked
Section 2(27) - Common Working Days Foundation & Interpretation ·Official source linked
Section 2(28) - Company SecretaryOfficial source linked
Section 2(29) - Competent AuthorityOfficial source linked
Section 2(30) - CompositeOfficial source linked
Section 2(31) - ConsiderationOfficial source linked
Section 2(32) - ContinuousOfficial source linked
Section 2(33) - ContinuousOfficial source linked
Section 2(34) - ConveyanceOfficial source linked
Section 2(35) - Cost AccountantOfficial source linked
Section 2(36) - CouncilOfficial source linked
Section 2(37) - Credit NoteOfficial source linked
Section 2(38) - Debit NoteOfficial source linked
Section 2(39) - Deemed ExportsOfficial source linked
Section 2(40) - Designated AuthorityOfficial source linked
Section 2(41) - Document Foundation & Interpretation ·Official source linked
Section 2(42) - DrawbackOfficial source linked
Section 2(43) - Electronic Cash LedgerOfficial source linked
Section 2(44) - Electronic CommerceOfficial source linked
Section 2(45) - Electronic Commerce OperatorOfficial source linked
Section 2(46) - ElectronicOfficial source linked
Section 2(47) - ExemptOfficial source linked
Section 2(48) - Existing LawOfficial source linked
Section 2(49) - FamilyOfficial source linked
Section 2(50) - Fixed EstablishmentOfficial source linked
Section 2(51) - FundOfficial source linked
Section 2(52) - GoodsOfficial source linked
Section 2(53) - Government Linked Enactments ·Official source linked
Section 2(54) - Goods AndOfficial source linked
Section 2(55) - Goods AndOfficial source linked
Section 2(56) - IndiaOfficial source linked
Section 2(57) - IntegratedOfficial source linked
Section 2(58) - IntegratedOfficial source linked
Section 2(59) - InputOfficial source linked
Section 2(60) - Input ServiceOfficial source linked
Section 2(61) - Input Service Distributor Other Statutory Definitions · High-ImpactOfficial source linked
Section 2(62) - InputOfficial source linked
Section 2(63) - InputOfficial source linked
Section 2(64) - Intra-StateOfficial source linked
Section 2(65) - Intra-StateOfficial source linked
Section 2(66) - InvoiceOfficial source linked
Section 2(67) - InwardOfficial source linked
Section 2(68) - Job WorkOfficial source linked
Section 2(69) - Local Authority Linked Enactments · High-ImpactOfficial source linked
Section 2(70) - Location Of TheOfficial source linked
Section 2(71) - Location Of TheOfficial source linked
Section 2(72) - ManufactureOfficial source linked
Section 2(73) - MarketOfficial source linked
Section 2(74) - MixedOfficial source linked
Section 2(75) - MoneyOfficial source linked
Section 2(76) - Motor VehicleOfficial source linked
Section 2(77) - Non-ResidentOfficial source linked
Section 2(78) - Non-TaxableOfficial source linked
Section 2(79) - Non-Taxable TerritoryOfficial source linked
Section 2(80) - Notification Foundation & Interpretation · High-ImpactOfficial source linked
Section 2(80A) - Online GamingOfficial source linked
Section 2(80B) - OnlineOfficial source linked
Section 2(81) - Other TerritoryOfficial source linked
Section 2(82) - OutputOfficial source linked
Section 2(83) - OutwardOfficial source linked
Section 2(84) - PersonOfficial source linked
Section 2(85) - Place OfOfficial source linked
Section 2(86) - Place OfOfficial source linked
Section 2(87) - Prescribed Foundation & Interpretation ·Official source linked
Section 2(88) - PrincipalOfficial source linked
Section 2(89) - PrincipalOfficial source linked
Section 2(90) - PrincipalOfficial source linked
Section 2(91) - Proper OfficerOfficial source linked
Section 2(92) - Quarter Foundation & Interpretation ·Official source linked
Section 2(93) - RecipientOfficial source linked
Section 2(94) - RegisteredOfficial source linked
Section 2(95) - Regulations Linked Enactments ·Official source linked
Section 2(96) - RemovalOfficial source linked
Section 2(97) - Return Foundation & Interpretation ·Official source linked
Section 2(98) - Reverse ChargeOfficial source linked
Section 2(99) - Revisional AuthorityOfficial source linked
Section 2(100) - Schedule Foundation & Interpretation ·Official source linked
Section 2(101) - SecuritiesOfficial source linked
Section 2(102) - ServicesOfficial source linked
Section 2(102A) - SpecifiedOfficial source linked
Section 2(103) - StateOfficial source linked
Section 2(104) - StateOfficial source linked
Section 2(105) - SupplierOfficial source linked
Section 2(106) - Tax Period Foundation & Interpretation ·Official source linked
Section 2(107) - TaxableOfficial source linked
Section 2(108) - TaxableOfficial source linked
Section 2(109) - Taxable TerritoryOfficial source linked
Section 2(110) - Telecommunication ServiceOfficial source linked
Section 2(111) - TheOfficial source linked
Section 2(112) - Turnover InOfficial source linked
Section 2(113) - UsualOfficial source linked
Section 2(114) - Union TerritoryOfficial source linked
Section 2(115) - Union TerritoryOfficial source linked
Section 2(116) - Union TerritoryOfficial source linked
Section 2(116A) - Unique IdentificationOfficial source linked
Section 2(117) - Valid Return Foundation & Interpretation ·Official source linked
Section 2(117A) - VirtualOfficial source linked
Section 2(118) - VoucherOfficial source linked
Section 2(119) - Works ContractOfficial source linked
Section 2(120) - Cross-Act Definitions Foundation & Interpretation · High-ImpactOfficial source linked

Related guidance: CGST Act Section Repository · CGST Act Section 2(93): Recipient · CGST Act Section 2(94): Registered