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of <h1>Understanding Key Definitions in the Tripura GST Act, 2017: From 'Actionable Claim' to 'Taxable Supply'</h1> The Tripura Goods and Services Tax Act, 2017, provides definitions crucial for understanding and implementing the GST framework within the state. Key terms include 'actionable claim,' 'address of delivery,' 'adjudicating authority,' 'agent,' and 'aggregate turnover.' The Act defines various entities involved in GST processes, such as 'Appellate Authority,' 'Appellate Tribunal,' and 'Commissioner.' It outlines concepts like 'business,' 'business vertical,' 'capital goods,' and 'composite supply.' The Act also specifies terms related to tax procedures, including 'input tax,' 'input tax credit,' 'output tax,' and 'taxable supply.' Definitions ensure clarity in GST application, covering entities, transactions, and procedural aspects.
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