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of <h1>Arunachal Pradesh GST Act 2017: Key Definitions for GST Implementation, Including 'Agent,' 'Aggregate Turnover,' and 'Input Tax Credit'</h1> The Arunachal Pradesh Goods and Services Tax Act, 2017, outlines definitions crucial for understanding the implementation of GST in the state. Key terms include 'actionable claim,' 'address of delivery,' 'agent,' 'aggregate turnover,' 'agriculturist,' and 'business,' among others. The Act defines various authorities such as the 'adjudicating authority' and 'appellate authority,' and specifies concepts like 'audit,' 'composite supply,' 'continuous supply of goods/services,' and 'input tax credit.' It also covers the meaning of 'goods,' 'services,' 'taxable person,' 'taxable supply,' 'Union territory,' and 'works contract,' ensuring comprehensive clarity on GST-related terms and their application.
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