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of <h1>Kerala GST Ordinance 2017: Key Definitions and Roles for Effective Tax Implementation Explained</h1> The Kerala Goods and Services Tax Ordinance, 2017, outlines definitions crucial for implementing GST in Kerala. Key terms include 'actionable claim,' 'aggregate turnover,' 'agent,' and 'agriculturist.' It defines 'business' broadly, encompassing various economic activities. The ordinance identifies authorities like the 'Appellate Authority' and 'Appellate Tribunal' for GST-related disputes. It specifies terms like 'capital goods,' 'composite supply,' 'continuous supply,' and 'input tax credit.' The ordinance also defines 'taxable person,' 'taxable supply,' 'place of business,' and 'works contract.' It includes provisions for electronic commerce, exempt supplies, and outlines the roles of various GST authorities and practitioners.
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