• Section 2(17) - Definition of "online information and database access or retrieval services" under IGST Act
• Section 2(13) - Definition of "intermediary" under IGST Act
• Section 2(11) - Definition of "Import of Services" under IGST Act
• Section 2(10) of IGST Act - Definition of "Import of Goods" under IGST Act
• Section 2(5) of IGST Act - Definition of "Export of Goods" under IGST Act