GST definitions framework covers cross-border supplies, digital services, taxable territory, and service-location rules. Defines core GST concepts such as central tax, integrated tax, supply, taxable territory, zero-rated supply, and the corresponding meanings drawn from related GST laws. It also lays down territorial and service-location rules, including the location of supplier and recipient, fixed establishment, customs frontiers, and continuous journey, together with the treatment of laws not in force in Jammu and Kashmir by reference to corresponding local law. The section further covers export and import of goods and services, intermediary, output tax, non-taxable online recipient, online information and database access or retrieval services, and Special Economic Zone-related meanings.
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.
GST definitions framework covers cross-border supplies, digital services, taxable territory, and service-location rules.
Defines core GST concepts such as central tax, integrated tax, supply, taxable territory, zero-rated supply, and the corresponding meanings drawn from related GST laws. It also lays down territorial and service-location rules, including the location of supplier and recipient, fixed establishment, customs frontiers, and continuous journey, together with the treatment of laws not in force in Jammu and Kashmir by reference to corresponding local law. The section further covers export and import of goods and services, intermediary, output tax, non-taxable online recipient, online information and database access or retrieval services, and Special Economic Zone-related meanings.
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