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of <h1>Key Definitions in Integrated Goods and Services Tax Act: Exports, Imports, Intermediaries, Input Tax, and More.</h1> The Integrated Goods and Services Tax Act, 2016, provides definitions crucial for understanding its provisions. Key terms include 'account,' referring to interest-bearing accounts, and 'appropriate State,' indicating where a person is registered under the Central Goods and Services Tax Act. 'Export' and 'import' of goods and services are defined by their movement across Indian borders. 'Intermediary' refers to facilitators of service or goods supply. The Act also defines 'input tax' and 'input tax credit,' crucial for tax calculations. 'Location' of service recipients and suppliers is detailed for tax purposes. Other definitions cover financial institutions, non-banking financial companies, online services, and special economic zones.
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