GST definitions framework clarifies taxable persons, supplies, and input tax credit rules shaping compliance obligations.

The Act defines core concepts determining GST scope and compliance: who is a taxable or registered person; what constitutes supply, taxable supply, outward/inward supply, and place of supply; and the calculation bases such as aggregate turnover, output tax, input tax and input tax credit. It specifies categories (casual/non-resident persons, agents, business verticals), transaction types (continuous supply, composite/mixed supply, deemed exports, works contracts), and procedural actors (Commissioner, adjudicating and appellate authorities, proper officer) while aligning undefined terms with central GST enactments.

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