Definitions of taxable supply and taxable person determine GST scope, registration obligations and input tax credit treatment.

The Act defines the core terms that determine GST scope and administration: taxable supply, taxable person, supplier, recipient and place of supply establish who and what is taxable; financial terms like consideration, output tax, input tax and input tax credit regulate valuation and credit; personhood, business, aggregate turnover and registration categories set registration obligations; and procedural definitions-assessment, adjudicating/revisional authorities, Commissioner, returns, common portal, composite/mixed and continuous supplies, reverse charge, job work and works contracts-govern compliance and administration.

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