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CHAPTER I - PRELIMINARY
  1. Short title and Commencement.-
    1. These rules may be called the Central Goods and Services Tax Rules, 2017.
    2. They shall come into force with effect from 22nd June, 2017.
  2. Definitions.- In these rules, unless the context otherwise requires,-
    1. “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
    2. “FORM” means a Form appended to these rules;
    3. “section” means a section of the Act;
    4. “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
    5. words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
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