Definition of taxable person clarifies who must register and who is liable for State goods and services tax.

Sets out operative definitions for the Punjab Goods and Services Tax Act, 2017, fixing who is a taxable person and registered person, what constitutes place of supply, output tax and input tax credit, and distinguishing supply types (composite v. mixed), territorial scope, turnover aggregation, and administrative authorities and records that determine liability, credit eligibility and compliance mechanics under the Act.

---

---

---