Chapter- Anti - profiteering Rules, 2017

2. Definitions. -

In these rules, unless the context otherwise requires, -

(a) “Act” means the Central Goods and Services Tax Act, 2017;

(b) “Committee” means the Standing Committee on Anti - profiteering constituted by the Council in terms of sub - rule (1) of rule 4 of these rules ;

(c) “Screening Committee” means the State level Screening Committee constituted in terms of sub - rule (2) of rule 4 of these rules;

(d) “Authority” means the National Anti - profiteering Authority constituted under rule 3;

(e) “interested party” includes -

(i) suppliers of goods or services under the proceedings; and

(ii) recipients of goods or services under the proceedings;

(f) Words and expressions used and not defined herein but defined in the Act, shall have the same meaning respectively, assigned to them, in the Act.