Supply definitions and place of supply rules shape tax incidence and input credit eligibility under the State GST framework.

The Act provides the definitional framework for State GST, defining supply, taxable person, registration categories, and transaction types such as composite and mixed supplies; it sets location rules for place of supply, clarifies continuous supplies, and defines financial concepts including consideration, input tax and input tax credit (with specified exclusions). It establishes electronic compliance mechanisms, turnover and aggregate turnover metrics for threshold and situs determinations, and administrative roles and instruments used in tax administration.

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