GST definitions: Clarifies foundational terms governing supply characterization, turnover, input tax credit and tax liability under state GST.

The Act defines core GST terminology affecting tax liability and supply characterisation, including aggregate turnover (all India aggregation of taxable, exempt and inter State supplies excluding certain taxes), supply classifications such as composite supply, mixed supply and principal supply, and operational concepts like continuous supplies, consideration, input, capital goods, input tax and input tax credit. It also categorises persons and establishments relevant for registration and compliance and cross references related Central and Integrated GST enactments.

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