Definitions framing taxable supply and input tax credit determine GST scope and compliance obligations in Jammu and Kashmir. The Act establishes definitions critical to GST application: it defines taxable and exempt supplies, consideration, composite and mixed supplies, continuous supplies, inputs and capital goods, aggregate turnover and outward/inward supply; it identifies categories of persons (taxable, registered, casual, non resident), administrative authorities and procedural terms (invoice, return, assessment, audit, input tax credit, electronic ledgers), and prescribes place and location rules (place of business, fixed establishment, location of supplier and recipient) to determine territorial jurisdiction and compliance obligations.