Section 2 - Definitions.

Supply definitions determine tax liability, registration and input credit mechanics under the state GST framework.

Section 2 defines the foundational terms governing tax incidence, liability and administration under the State GST regime, including key transactional constructs (composite, mixed and continuous supplies; outward/inward supply), person and establishment definitions (taxable person, registered person, place of business, fixed establishment), financial mechanics (aggregate turnover, output tax, input tax, input tax credit, electronic ledgers, reverse charge), and administrative roles (Commissioner, adjudicating and revisional authorities), with interpretive clarifications and cross references to corresponding GST statutes.