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.
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.
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.
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