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of <h1>Rule 2 defines key terms for these regulations, linking Act, FORM, section, and Special Economic Zone meanings</h1> Rule 2 sets definitional rules for these regulations: 'Act' refers to the Central Goods and Services Tax Act, 2017; 'FORM' denotes any form appended to the rules; 'section' means a section of the Act; 'Special Economic Zone' adopts the meaning given in the Special Economic Zones Act, 2005; and terms not defined in these rules take the meanings assigned to them in the Act, unless the context requires otherwise.
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