GST definitions clarify authorities, cross utilisation of credit, and incorporation of meanings from the GST enactments.

The definitions provision in the GST Settlement of Funds Rules, 2026 specifies the meanings of core terms used for fund settlement administration. It identifies the relevant authorities, including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and State Accounting Authorities, and defines cross utilisation of credit by reference to permitted use of input tax credit between Integrated Tax, Central Tax, State Tax and Union Territory Tax. The provision also incorporates meanings from the GST enactments for words and expressions not defined in these rules.

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