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<h1>GST Act 2017 Clarifies Key Terms and Roles for Efficient Tax Operations in Uttar Pradesh</h1> The Uttar Pradesh Goods and Services Tax Act, 2017 defines key terms relevant to the implementation of GST. These include 'actionable claim,' 'address of delivery,' 'agent,' 'aggregate turnover,' and 'agriculturist.' It outlines the roles of various authorities such as the 'adjudicating authority,' 'Appellate Authority,' and 'Appellate Tribunal.' The Act specifies definitions for business-related terms like 'business vertical,' 'capital goods,' and 'composite supply.' It also clarifies concepts like 'continuous supply,' 'consideration,' 'exempt supply,' and 'input tax credit.' The Act defines entities like 'local authority,' 'taxable person,' and 'Union territory,' providing a comprehensive framework for GST operations in Uttar Pradesh.