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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definitions in GST rules clarify core terms and cross reference the Act for meanings of undefined expressions.</h1> Rule 2 defines key terms for the GST Rules: Act means the Central Goods and Services Tax Act; FORM means a form appended to these rules; section means a section of the Act; and Special Economic Zone adopts the meaning from the Special Economic Zones Act. Words not defined in the rules carry the meanings assigned in the Act.

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