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of <h1>Draft Model GST Law Defines Key Terms for Implementation, Including 'Actionable Claim,' 'Adjudicating Authority,' and 'Aggregate Turnover'</h1> The draft Model GST Law defines key terms for the implementation of the Goods and Services Tax (GST) in India. It includes definitions for various entities and concepts such as 'actionable claim,' 'address of delivery,' 'adjudicating authority,' and 'agent.' It outlines terms related to business operations like 'aggregate turnover,' 'business vertical,' and 'capital goods.' The law specifies the meaning of 'CGST,' 'SGST,' and 'IGST,' and includes definitions for 'input tax,' 'output tax,' and 'taxable supply.' It also defines roles such as 'commissioner,' 'Appellate Tribunal,' and 'auditing authority,' and addresses the classification of goods and services, including 'composite supply' and 'mixed supply.'
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