Definitions under GST clarify taxable person, supply, input tax credit and place of supply for state levy The Kerala Goods and Services Tax Ordinance, 2017 defines core terms that determine State GST liability and administration: taxable person, supply, input tax and input tax credit; categories of supply (taxable, exempt, non taxable, composite, mixed, continuous, intra State and inter State); place related concepts (place of business, fixed establishment, location of supplier and recipient); and procedural/accounting constructs (registration, invoice, returns, electronic ledgers, audit, credit/debit notes and Input Service Distributor), with cross references to central GST statutes.