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of <h1>Section 2 defines key CGST terms like business, supply, taxable/registered person, input tax, place of supply, reverse charge</h1> Section 2 sets out defined terms for the Central Goods and Services Tax regime, defining core concepts-such as 'business,' 'supply,' 'taxable person,' 'registered person,' 'aggregate turnover,' 'input,' 'input tax/credit,' 'composite' and 'mixed' supplies, 'place of business,' 'place of supply,' 'reverse charge,' 'intra-State/inter-State supply,' and various authorities and ledgers-together with scope rules (e.g., goods vs services, capital goods, works contract, vouchers, deemed exports). It also incorporates newer entries (online gaming, virtual digital assets, unique identification marking, specified actionable claims) and cross-references corresponding definitions in related GST statutes, establishing terminology for levy, compliance, and administration.
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