TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Key Definitions in the Orissa GST Act, 2017: From 'Actionable Claim' to 'Taxable Person'</h1> The Orissa Goods and Services Tax Act, 2017, outlines definitions critical for understanding the application of GST within the state. Key terms include 'actionable claim,' 'address of delivery,' 'agent,' 'aggregate turnover,' 'agriculturist,' and 'Appellate Authority.' The Act defines 'business' broadly, encompassing various activities and transactions. It also clarifies terms like 'capital goods,' 'casual taxable person,' 'central tax,' 'composite supply,' and 'consideration.' The Act specifies roles such as 'Commissioner,' 'competent authority,' and 'proper officer,' and covers concepts like 'input tax credit,' 'intra-State supply,' 'non-taxable supply,' and 'taxable person.' Definitions are aligned with related tax legislation to ensure consistency.
TaxTMI 
