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<h1>Key Definitions in West Bengal GST Act 2017: Actionable Claim, Aggregate Turnover, Input Tax, Reverse Charge & More.</h1> The West Bengal Goods and Services Tax Act, 2017, outlines various definitions critical to the application of the Act. Key terms include 'actionable claim,' 'address of delivery,' and 'aggregate turnover,' which pertains to the total value of taxable supplies, excluding certain taxes. It defines roles such as 'adjudicating authority,' 'agent,' and 'Appellate Authority.' The Act also clarifies concepts like 'business,' 'capital goods,' and 'composite supply.' Additionally, it covers definitions related to taxation such as 'input tax,' 'output tax,' and 'reverse charge.' The Act further specifies entities like 'local authority,' 'supplier,' and 'taxable person,' among others, to ensure comprehensive understanding and implementation of the GST framework.