Definition of business clarifies taxable activities, supplies and persons subject to GST liability under the Chhattisgarh Act.

The Act establishes definitions that determine GST scope and liability by defining business, taxable supply, aggregate turnover, and classes of persons (including taxable person, registered person, casual and non resident taxable person). It also defines transactional concepts-supplier, recipient, place of supply, composite and mixed supply-and input tax terms (input, input service, input tax credit) that govern entitlement, jurisdiction and procedural mechanisms under the State GST framework.

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