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of <h1>Key Terms Defined in Integrated Goods and Services Tax Act, 2017: Central Tax, Export, Import, Special Economic Zone & More</h1> The Integrated Goods and Services Tax Act, 2017, defines key terms relevant to the application of the tax. It includes definitions for 'central tax,' 'continuous journey,' 'customs frontiers of India,' 'export' and 'import' of goods and services, 'fixed establishment,' 'integrated tax,' 'intermediary,' and 'location' of suppliers and recipients of services. It also clarifies 'non-taxable online recipient,' 'online information and database access or retrieval services,' 'output tax,' 'Special Economic Zone,' 'supply,' 'taxable territory,' and 'zero-rated supply.' Terms not defined in this Act adopt meanings from related GST legislation.
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