https://www.taxtmi.com/acts?id=23113 This definitions section fixes core GST terminology affecting taxable scope, liability and administration. It defines business, various forms of supply (including composite, mixed and principal supply), categories of taxable persons and places of business, and fiscal measures such as aggregate turnover, output tax, input tax and input tax credit. It also establishes procedural and administrative terms-adjudicating bodies, officers, ledgers and the common portal-and specialized constructs like continuous supplies, job work, reverse charge, deemed exports, zero-rated and exempt supplies, with residual reference to the IGST Act for undefined expressions. en-us Mon, 28 Nov 2016 10:50:36 +0530 Mon, 28 Nov 2016 15:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23113 This definitions section fixes core GST terminology affecting taxable scope, liability and administration. It defines business, various forms of supply (including composite, mixed and principal supply), categories of taxable persons and places of business, and fiscal measures such as aggregate turnover, output tax, input tax and input tax credit. It also establishes procedural and administrative terms-adjudicating bodies, officers, ledgers and the common portal-and specialized constructs like continuous supplies, job work, reverse charge, deemed exports, zero-rated and exempt supplies, with residual reference to the IGST Act for undefined expressions. Act-Rules Bill Mon, 28 Nov 2016 10:50:36 +0530 https://www.taxtmi.com/acts?id=23113