Scope of Integrated Tax: Definitions determine jurisdictional and place of supply rules for cross border goods and services. The Act defines the scope of integrated tax and taxable territory, sets out supply concepts including export/import of goods and services and zero rated supply, and prescribes place and person rules by defining location of supplier/recipient and fixed establishment. It defines intermediaries and output tax, preserves cross references to related GST statutes, and classifies online information and database access services and non taxable online recipients with illustrative examples.