A CPU's instruction set is every instruction it can carry out, with each one's opcode, format and exact effect. The fuller name, instruction set architecture (ISA), also covers the registers and memory model a programmer can see.
The ISA is a contract. Software is written to it, and any hardware that honors it can run that software, however differently it's built inside. A single cycle processor and a multi cycle processor can share one ISA.
Tiny8's whole instruction set:
0HALT: stop.1LOAD a:ACC ← M[a]2STORE a:M[a] ← ACC3ADD a:ACC ← ACC + M[a]4SUB a:ACC ← ACC − M[a]5JMP a:PC ← a6JZ a: if Z = 1 thenPC ← a
Opcodes 7 to F are unused. Seven instructions are enough to write loops, comparisons and arithmetic, which shows how little a CPU really needs. Real ISAs, such as ARM, x86 and RISC-V, have hundreds.