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<h1>Model GST Law 2016: Key Definitions for Tax Implementation, Roles, and Compliance Explained</h1> The Model GST Law of 2016 defines key terms for the implementation of the Goods and Services Tax (GST) in India. It includes definitions for actionable claims, addresses for delivery and records, adjudicating authorities, agents, aggregate turnover, agriculture, and agriculturists. It also defines various tax-related terms such as CGST, SGST, IGST, input tax, input tax credit, and taxable supply. Other definitions cover business operations, capital goods, composite supply, continuous supply, deemed exports, electronic ledgers, exempt supply, import and export of goods and services, and zero-rated supply. The law outlines roles of various authorities and entities involved in GST administration and compliance.