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of <h1>Key Definitions Under Karnataka GST Act 2017: From 'Actionable Claim' to 'Taxable Person' Explained</h1> The Karnataka Goods and Services Tax Act, 2017, provides definitions crucial for understanding the application of GST within the state. Key terms include 'actionable claim,' 'address of delivery,' 'agent,' 'aggregate turnover,' and 'agriculturist,' among others. The Act outlines roles such as 'adjudicating authority' and 'Appellate Authority,' and concepts like 'business,' 'capital goods,' 'composite supply,' and 'continuous supply of goods or services.' It also defines 'input tax,' 'output tax,' 'intra-State supply,' and 'taxable person.' The Act specifies various authorities, including the 'Commissioner' and 'Council,' and addresses the scope of 'goods,' 'services,' and 'taxable supply' within the state.
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