https://www.taxtmi.com/acts?id=26100 This Act provides a comprehensive definitional framework for GST in the Union territory, defining key concepts including business, taxable person (and categories such as casual and non resident), place of business and fixed establishment, supply types (taxable, exempt, composite, mixed, continuous), consideration, capital goods, input, input service and input tax (with inclusions and exclusions), aggregate and territorial turnover measures, and administrative terms for authorities, electronic ledgers, prescribed documents and returns, while aligning undefined expressions with central GST enactments. en-us Sat, 17 Jun 2017 14:28:04 +0530 Fri, 28 Jul 2017 12:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26100 This Act provides a comprehensive definitional framework for GST in the Union territory, defining key concepts including business, taxable person (and categories such as casual and non resident), place of business and fixed establishment, supply types (taxable, exempt, composite, mixed, continuous), consideration, capital goods, input, input service and input tax (with inclusions and exclusions), aggregate and territorial turnover measures, and administrative terms for authorities, electronic ledgers, prescribed documents and returns, while aligning undefined expressions with central GST enactments. Act-Rules GST - States Sat, 17 Jun 2017 14:28:04 +0530 https://www.taxtmi.com/acts?id=26100