Definitions in Uttarakhand GST Act define scope of taxable supplies, persons, and key terms for GST compliance.

The Act provides a comprehensive set of definitions establishing the scope of the State GST regime: core taxable concepts (supply, taxable supply, exempt and non-taxable supply, continuous and composite supplies), classes of persons and suppliers (taxable person, registered person, casual and non-resident taxable persons, agent, principal, recipient), and transactional and accounting constructs (consideration, aggregate turnover, input tax, input tax credit, invoice, return, electronic ledgers). It also defines territorial and administrative boundaries including place of supply, taxable territory, authorities, and cross-references to related GST Acts.

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