Section 2 - Definitions.

Definitions of Taxable Supply and related GST terms set the scope, participants, and credit mechanics for State GST compliance.

This section fixes the operative vocabulary for the Karnataka Goods and Services Tax Act, 2017 by defining core participants (taxable person, registered person, supplier, recipient), territorial scope (taxable territory, State, Union territory, place of business), and measures of value and liability (aggregate turnover, turnover in State, consideration, invoice, output tax, input tax and input tax credit). It classifies supplies and suppliers (taxable, exempt, non-taxable, composite and mixed supplies; casual and non-resident taxable persons), prescribes administrative terms (Commissioner, adjudicating authority, appellate and revisional authorities, common portal, electronic ledgers), and cross-references central GST statutes for undefined terms.