Definitions of taxable supply and related GST concepts clarify scope, liability and input credit under state GST. The Act provides a comprehensive definitional framework anchoring State GST: it defines core concepts-taxable supply, taxable person, registered person, input tax and input tax credit-and sets computation bases like aggregate turnover and turnover in State. It distinguishes supply types (continuous, composite, mixed), specifies place and location rules for supplier and recipient, and enumerates covered persons and administrative roles, thereby governing liability, credit entitlement, territorial application and compliance mechanisms under the State GST regime.