Section 2 of IGST Act : Section 2: Definitions

In this Act, unless the context otherwise requires, -

1. "Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017;
2. "central tax" means the tax levied and collected under the Central Goods and Services Tax Act;
3. "continuous journey" means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued. Explanation - For the purposes of this clause, the term stopover means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time;
4. "customs frontiers of India" means the limits of a customs area as defined in section 2 of the Customs Act, 1962 (52 of 1962);
5. "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a pla

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