https://www.taxtmi.com/acts?id=24123 Defines core GST concepts such as central tax, integrated tax, supply, taxable territory, zero-rated supply, and the corresponding meanings drawn from related GST laws. It also lays down territorial and service-location rules, including the location of supplier and recipient, fixed establishment, customs frontiers, and continuous journey, together with the treatment of laws not in force in Jammu and Kashmir by reference to corresponding local law. The section further covers export and import of goods and services, intermediary, output tax, non-taxable online recipient, online information and database access or retrieval services, and Special Economic Zone-related meanings. en-us Mon, 27 Mar 2017 18:41:54 +0530 Thu, 25 Jun 2026 12:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24123 Defines core GST concepts such as central tax, integrated tax, supply, taxable territory, zero-rated supply, and the corresponding meanings drawn from related GST laws. It also lays down territorial and service-location rules, including the location of supplier and recipient, fixed establishment, customs frontiers, and continuous journey, together with the treatment of laws not in force in Jammu and Kashmir by reference to corresponding local law. The section further covers export and import of goods and services, intermediary, output tax, non-taxable online recipient, online information and database access or retrieval services, and Special Economic Zone-related meanings. Act-Rules GST Mon, 27 Mar 2017 18:41:54 +0530 https://www.taxtmi.com/acts?id=24123