CHAPTER I

PRELIMINARY

(43) "export of goods" with its grammatical variations and cognate expressions,
means taking out of India to a place outside India;
(44)

(a)

(b)

(c)

(d)

the supply of any service shall be treated as "export of service" when

the supplier of service is located in India,

the recipient of service is located outside India,

the place of supply of service is outside India,

the payment for such service has been received by the supplier of service inble foreign
exchange, and

(e) the supplier of service and recipient of service are not merely establishments of a
distinct person;

Explanation.- For the purposes of clause (e), an establishment of a person in India and any of
his other establishment outside India shall be treated as establishments of distinct
persons.

(45) "First Appellate Authority" means an authority referred to in section 79;

(46) "fixed establishment" means a place (other than the place of business) which is
characterised by a sufficient degree of permanence and suitable structure in terms of
human and technical resources to supply services, or to receive and use services for its
own needs;

(47) "fund" means the Consumer Welfare Fund established under section 40;
(48) "goods'' means every kind of movable property other than actionable claim and
money but includes securities, growing crops, grass and things attached to or forming part of
the land which are agreed to be severed before supply or under the contract of
supply;

Explanation.- For the purpose of this clause, the term 'moveable property' shall not include any
intangible property.

(49) "government" means C e n tra l G o v e rn m e n t a n d it s d e p a r t m e n t s , a S t a t e

Government and its departments and a Union territory and its departments, but shall not include
any entity, whether created by a statute or otherwise, the accounts of which are
not required to be kept in accordance with Article 150 of the Constitution or the rules
made thereunder;

(50) "IGST" means the tax levied under the Integrated Goods and Services Tax Act,
2016;
(51) "import of goods" with its grammatical variations and cognate expressions,
means bringing into India from a place outside India;

(52) the supply of any service shall be treated as an "import of service" if,
(a) the supplier of service is located outside India,
(b) the recipient of service is located in India,
(c) the place of supply of service is in India, and

(d) the supplier of service and the recipient of service are not merely establishments of a
distinct person;