Definitions under GST: core terms like supply, taxable person and turnover frame taxability and compliance obligations. The Act defines core terms for State GST administration: key taxable concepts (supply, taxable person, registered person, casual and non resident taxable persons), computation bases (aggregate turnover, turnover in State) and exclusions; transaction classifications (taxable, exempt, composite, mixed supplies, principal supply); jurisdictional markers (place of supply, location of supplier and recipient, reverse charge); and administrative terms (Commissioner, adjudicating and revisional authorities, common portal, electronic ledgers, returns, assessment and audit), with cross references to Central and Integrated GST statutes for unresolved expressions.
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.
Definitions under GST: core terms like supply, taxable person and turnover frame taxability and compliance obligations.
The Act defines core terms for State GST administration: key taxable concepts (supply, taxable person, registered person, casual and non resident taxable persons), computation bases (aggregate turnover, turnover in State) and exclusions; transaction classifications (taxable, exempt, composite, mixed supplies, principal supply); jurisdictional markers (place of supply, location of supplier and recipient, reverse charge); and administrative terms (Commissioner, adjudicating and revisional authorities, common portal, electronic ledgers, returns, assessment and audit), with cross references to Central and Integrated GST statutes for unresolved expressions.
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