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of <h1>Understanding Key Terms and Roles in the Rajasthan GST Act, 2017: From 'Agent' to 'Works Contract'</h1> The Rajasthan Goods and Services Tax Act, 2017, provides definitions critical for understanding and implementing GST within the state. Key terms include 'actionable claim,' 'address of delivery,' 'adjudicating authority,' 'agent,' and 'aggregate turnover.' The Act outlines various roles, such as 'Appellate Authority,' 'Commissioner,' and 'Input Service Distributor,' and defines concepts like 'business,' 'capital goods,' 'composite supply,' and 'continuous supply of goods/services.' It also covers 'exempt supply,' 'input tax credit,' 'intra-State supply,' and 'non-taxable supply.' The Act specifies authorities like 'Council' and 'Revisional Authority' and includes definitions for 'goods,' 'services,' 'taxable supply,' and 'works contract,' among others.
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