Definitions of taxable supply and input tax credit determine chargeability and credit mechanics under the State GST framework. The Act provides a comprehensive definitional framework for State GST, defining core taxable constructs (taxable supply, outward/inward supply, exempt and non taxable supply), supply characterisations (composite and mixed supply), accounting concepts (input, input tax, input tax credit, electronic ledgers), aggregation measures (aggregate turnover, turnover in State) and administrative and territorial terms (Commissioner, proper officer, taxable territory, place of supply, location of supplier/recipient). It also defines categories of persons (taxable, registered, casual, non resident), business scope and sectoral constructs (works contract, job work, continuous supply, electronic commerce) to govern liability and compliance.