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Definitions: scope of 'business' and 'supply' under Delhi GST determine taxable obligations and territorial application. Section 2 defines core terms that determine GST liability and operation in Delhi: business, supply (including composite and mixed supplies), taxable person, registered person, aggregate turnover, input, input tax and input tax credit. It sets territorial and place-of-supply markers (taxable territory; place of business; location of supplier/recipient), specifies special categories (casual, non-resident, agent, Input Service Distributor), and establishes administrative concepts (invoice, return, assessment, adjudicating and revisional authorities) to govern registration, liability, credit entitlement and enforcement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Definitions: scope of 'business' and 'supply' under Delhi GST determine taxable obligations and territorial application.</h1> Section 2 defines core terms that determine GST liability and operation in Delhi: business, supply (including composite and mixed supplies), taxable person, registered person, aggregate turnover, input, input tax and input tax credit. It sets territorial and place-of-supply markers (taxable territory; place of business; location of supplier/recipient), specifies special categories (casual, non-resident, agent, Input Service Distributor), and establishes administrative concepts (invoice, return, assessment, adjudicating and revisional authorities) to govern registration, liability, credit entitlement and enforcement.
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