GST definitions: Core terms shaping taxable persons, supplies, input tax credit and territorial scope under state GST.

Section 2 provides the definitional framework for the Nagaland Goods and Services Tax, prescribing meanings for core concepts that determine who and what fall within the Act. It defines categories of persons and establishments (including registered, casual and non-resident taxable persons), transaction types (composite, mixed, continuous supplies, job work, works contract, deemed exports), and accounting concepts (aggregate turnover, turnover in State, input tax, input tax credit, output tax, reverse charge). It cross-references central GST enactments for terms not defined here.

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