Definition under IGST Act

[SHARAD ANADA]

Definition of fixed establishment is given under Sec. 2(50) of CGST Act, 2017, and same is Give under Sec 2(7) of IGST Act, 2017, Definition of Location of Supplier of Services is given under Sec 2(70) of CGST Act, 2017 and Same is Given Under Sec 2(14) of IGST Act, 2017, Definition of Location of Recipient of Services is given under Sec 2(71) of CGST Act, 2017 and Same is Given Under Sec 2(15) of IGST Act, 2017. Sec 2(24) of IGST Act, 2017 express that definition of CGST, UTGST, shall have same meaning. Than what is the purpose for giving same definitions? Sec 2(24) of IGST Act,2017 reproduced hereunder for ready reference.

(24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;

AI Summary

GST Forum Explores Definition Consistency Across IGST and CGST Acts, 2017; Highlights Uniform Interpretation Challenges A discussion on the GST forum focused on the definitions provided under the IGST Act, 2017, and their consistency with the CGST Act, 2017. The query raised concerns about the necessity of repeating definitions across various GST Acts. Respondents clarified that definitions not explicitly provided in the IGST Act are borrowed from the CGST, SGST, and UTGST Acts, ensuring uniform interpretation. They emphasized that while definitions may be similar, their application varies based on the specific Act's context and purpose. The discussion highlighted the complexity and interpretative nature of GST provisions, with examples illustrating how definitions are shared across different Acts.