Definitions under GST define taxable person, supply types, place of supply, input tax credit and turnover rules. This Act provides a comprehensive definitional framework for GST in the Union territory, defining key concepts including business, taxable person (and categories such as casual and non resident), place of business and fixed establishment, supply types (taxable, exempt, composite, mixed, continuous), consideration, capital goods, input, input service and input tax (with inclusions and exclusions), aggregate and territorial turnover measures, and administrative terms for authorities, electronic ledgers, prescribed documents and returns, while aligning undefined expressions with central GST enactments.
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.
Definitions under GST define taxable person, supply types, place of supply, input tax credit and turnover rules.
This Act provides a comprehensive definitional framework for GST in the Union territory, defining key concepts including business, taxable person (and categories such as casual and non resident), place of business and fixed establishment, supply types (taxable, exempt, composite, mixed, continuous), consideration, capital goods, input, input service and input tax (with inclusions and exclusions), aggregate and territorial turnover measures, and administrative terms for authorities, electronic ledgers, prescribed documents and returns, while aligning undefined expressions with central GST enactments.
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