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

Definition borrowing under IGST ensures consistent meanings across GST Acts when terms are undefined for interpretation.
Section 2(24) of the IGST Act requires that words and expressions used in the IGST Act but not defined there shall have the same meaning as assigned to them in the CGST Act, the UTGST Act or the Compensation Cess Act. This definition borrowing ensures consistent terminology across GST laws: where a term (for example intermediary, exempt supply or input tax credit) is defined in one Act but omitted in another, the definition from the Act that contains it is to be used for interpretation and application.