https://www.taxtmi.com/acts?id=23899 Section 2 of the Central Goods and Services Tax Act, 2017 sets out the statutory definitions that control the Act's operation, including concepts such as business, consideration, composite supply, mixed supply, goods, services, input tax, input tax credit, supplier, recipient, taxable person, taxable supply, and reverse charge. It also defines institutional and procedural terms like adjudicating authority, Commissioner, Board, Council, proper officer, invoice, credit note, debit note, exempt supply, non-taxable supply, and turnover-related expressions. The section further includes supply classification, territorial, and digital economy terms such as place of supply, location of supplier or recipient, electronic commerce, online gaming, specified actionable claim, and virtual digital asset. en-us Mon, 27 Mar 2017 16:51:42 +0530 Thu, 25 Jun 2026 14:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23899 Section 2 of the Central Goods and Services Tax Act, 2017 sets out the statutory definitions that control the Act's operation, including concepts such as business, consideration, composite supply, mixed supply, goods, services, input tax, input tax credit, supplier, recipient, taxable person, taxable supply, and reverse charge. It also defines institutional and procedural terms like adjudicating authority, Commissioner, Board, Council, proper officer, invoice, credit note, debit note, exempt supply, non-taxable supply, and turnover-related expressions. The section further includes supply classification, territorial, and digital economy terms such as place of supply, location of supplier or recipient, electronic commerce, online gaming, specified actionable claim, and virtual digital asset. Act-Rules GST Mon, 27 Mar 2017 16:51:42 +0530 https://www.taxtmi.com/acts?id=23899