GST definitions establish supply classification, turnover, input tax credit, reverse charge, business scope, and administrative compliance terminology.

Section 2 defines the core GST concepts governing supplies, tax liability, registration and compliance. It broadly defines business, goods, services, consideration, supplier, recipient, taxable supply, exempt supply and non-taxable supply. Composite supply requires naturally bundled supplies with a principal supply, whereas mixed supply consists of independent supplies made together for a single price. Aggregate turnover and turnover in State include specified taxable, exempt, export and inter-State supplies subject to tax-related exclusions. Input tax, input tax credit, output tax and reverse charge establish the treatment of tax on inward and outward supplies.

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