law: 2. Definitions.
  (1) In this Act, unless the context otherwise requires, -
  (a) "central tax" means the central goods and services tax levied and collected under the Central Goods and Services Tax Act;
  (b) "Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017);
  (c) "cess" means the goods and services tax compensation cess levied under section 8;
  (d) "compensation" means an amount, in the form of goods and services tax compensation, as determined under section 7;
  (e) "Council" means the Goods and Services Tax Council constituted under the provisions of article 279A of the Constitution;
  (f) "Fund" means the Goods and Services Tax Compensation Fund referred to in section 10;
  (g) "input tax" in relation to a taxable person, means, --
  (i) cess charged on any supply of goods or services or both made to him;
  (ii) cess charged on import of goods and includes the cess payable on reverse charge basis;
  (h) "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017 (13 of 2017);
  (i) "integrated tax" means the integrated goods and services tax levied and collected under the Integrated Goods and Services Tax Act;
  (j) "prescribed" means prescribed by rules made, on the recommendations of the Council, under this Act;
  (k) "projected growth rate" means the rate of growth projected for the transition period as per section 3;
  (l) "Schedule" means the Schedule appended to this Act;
  (m) "State" means, --
  (i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and
  (ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act;
  (n) "State tax" means the State goods and services tax levied and collected under the respective State Goods and Services Tax Act;
  (o) "State Goods and Services Tax Act" means the law to be made by the State Legislature for levy and collection of tax by the concerned State on supply of goods or services or both;
  (p) "taxable supply" means a supply of goods or services or both which is chargeable to the cess under this Act;
  (q) "transition date" shall mean, in respect of any State, the date on which the State Goods and Services Tax Act of the concerned State comes into force;
  (r) "transition period" means a period of five years from the transition date; and
  (s) "Union Territories Goods and Services Tax Act" means the Union Territories Goods and Services Tax Act, 2017 (14 of 2017).
  (2) The words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act shall have the meanings respectively assigned to them in those Acts.