Definition of supply clarifies taxable transactions, composite and mixed supplies, and key GST terms for compliance. This definitions section fixes core GST terminology affecting taxable scope, liability and administration. It defines business, various forms of supply (including composite, mixed and principal supply), categories of taxable persons and places of business, and fiscal measures such as aggregate turnover, output tax, input tax and input tax credit. It also establishes procedural and administrative terms-adjudicating bodies, officers, ledgers and the common portal-and specialized constructs like continuous supplies, job work, reverse charge, deemed exports, zero-rated and exempt supplies, with residual reference to the IGST Act for undefined expressions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of supply clarifies taxable transactions, composite and mixed supplies, and key GST terms for compliance.
This definitions section fixes core GST terminology affecting taxable scope, liability and administration. It defines business, various forms of supply (including composite, mixed and principal supply), categories of taxable persons and places of business, and fiscal measures such as aggregate turnover, output tax, input tax and input tax credit. It also establishes procedural and administrative terms-adjudicating bodies, officers, ledgers and the common portal-and specialized constructs like continuous supplies, job work, reverse charge, deemed exports, zero-rated and exempt supplies, with residual reference to the IGST Act for undefined expressions.
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