Core GST definitions set taxable scope and compliance obligations, centring on supply, taxable person, and input tax credit.

Section 2 supplies the definitional lexicon for the Manipur GST Act, 2017, defining core concepts-business, goods, services, supply (composite and mixed), taxable person, input tax and input tax credit-and administrative terms such as "assessment," "audit," "return," "invoice," and "proper officer." It fixes territorial and operational markers-place of business, fixed establishment, location of supplier and recipient-and addresses special categories (casual and non-resident taxable persons), mechanisms (reverse charge, composition levy, job work), electronic infrastructure and cross-references to central GST enactments for interpretive consistency.

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