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          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.

          <h1>Definitions under GST: core terms like supply, taxable person and turnover frame taxability and compliance obligations.</h1> 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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