https://www.taxtmi.com/article/detailed?id=7382 Section 2 defines critical terms affecting taxability and jurisdiction: actionable claim-as per the Transfer of Property Act-is treated as goods and taxable when assigned or enforced; "address of delivery" (invoice stated recipient location) and "address on record" (supplier's recorded recipient address) guide place of supply determinations; "adjudicating authority" excludes certain central and appellate bodies; and "agent" is a distinct taxable person whose transactions with principals are treated as supplies under GST. en-us Sat, 22 Apr 2017 06:47:08 +0530 Sat, 22 Apr 2017 06:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7382 Section 2 defines critical terms affecting taxability and jurisdiction: actionable claim-as per the Transfer of Property Act-is treated as goods and taxable when assigned or enforced; "address of delivery" (invoice stated recipient location) and "address on record" (supplier's recorded recipient address) guide place of supply determinations; "adjudicating authority" excludes certain central and appellate bodies; and "agent" is a distinct taxable person whose transactions with principals are treated as supplies under GST. Articles Goods and Services Tax - GST Sat, 22 Apr 2017 06:47:08 +0530 https://www.taxtmi.com/article/detailed?id=7382