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of <h1>Chhattisgarh GST Act 2017: Key Definitions Explained, Including Aggregate Turnover, Adjudicating Authority, and Taxable Supply</h1> The Chhattisgarh Goods and Services Tax Act, 2017, provides definitions for terms used within the Act. These include 'actionable claim,' 'address of delivery,' 'adjudicating authority,' 'agent,' 'aggregate turnover,' and 'agriculturist,' among others. The Act defines various entities such as 'appellate authority,' 'appellate tribunal,' 'audit,' and 'business,' and explains concepts like 'capital goods,' 'casual taxable person,' 'central tax,' and 'composite supply.' It also covers definitions related to the supply of goods and services, taxation, and entities involved in these processes, including 'input tax,' 'output tax,' 'taxable supply,' and 'works contract.'
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