Section 2 - Definitions.

Taxable person definition clarifies who must register and bear GST obligations for supplies within the State.

Section 2 supplies definitions that fix the scope and operation of the State GST regime: territorial reach and taxable events via taxable territory and place of supply; who falls within the tax net through definitions of taxable person, 'registered person', 'casual taxable person' and 'agent'; characterization of supplies by composite supply, 'mixed supply' and 'principal supply'; and the mechanics of credit and compliance through definitions of input tax, input tax credit, 'Input Service Distributor', and electronic ledgers and portals. Cross references adopt meanings from corresponding central GST statutes.