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<h1>Assam GST Act 2017: Key Definitions Explained - Aggregate Turnover, Input Tax, Taxable Person, and More</h1> The Assam Goods and Services Tax Act, 2017, outlines definitions crucial for understanding its provisions. Key terms include 'actionable claim,' 'address of delivery,' and 'adjudicating authority,' among others. The Act defines 'aggregate turnover' as the total value of various supplies, excluding certain taxes. It describes roles such as 'agent,' 'auditing authority,' and 'Appellate Tribunal.' The definitions encompass business-related terms like 'business vertical,' 'capital goods,' and 'composite supply.' The Act also clarifies concepts like 'input tax,' 'intra-State supply,' and 'taxable person,' providing a comprehensive framework for GST implementation in Assam.