GST definitions: statutory terms establish the scope and application of state goods and services tax obligations. Defines terminology for the Uttar Pradesh Goods and Services Tax Act, 2017, establishing core concepts for tax incidence and compliance: aggregate and State turnover measures; categories of taxable and registered persons; tax types (central, State, integrated, Union territory and cess); supply concepts including place/location of supply, composite/mixed/continuous supplies, works contract and job work; inputs, capital goods, input services and input tax credit; transactional documents and electronic ledgers; and procedural terms such as assessment, audit, reverse charge, return and valid return, with cross references to corresponding GST enactments.