Definitions: Scope of taxable person and supply, clarifying key GST terms and tax concepts for Goa.

The definitions section sets out the key terms that determine who is taxable and how supplies are characterised and taxed under the Goa GST framework. It defines core concepts-such as business, supply, taxable person, registered person, input tax (and input tax credit), output tax, aggregate turnover, place and location of supply, continuous, composite and mixed supplies, reverse charge and exempt or deemed exports-and incorporates cross references to Central, Integrated and Union Territory GST statutes to standardise meanings across the GST regime.

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