https://www.taxtmi.com/acts?id=27994 The Act provides a comprehensive definitional framework for State GST, defining core taxable constructs (taxable supply, outward/inward supply, exempt and non taxable supply), supply characterisations (composite and mixed supply), accounting concepts (input, input tax, input tax credit, electronic ledgers), aggregation measures (aggregate turnover, turnover in State) and administrative and territorial terms (Commissioner, proper officer, taxable territory, place of supply, location of supplier/recipient). It also defines categories of persons (taxable, registered, casual, non resident), business scope and sectoral constructs (works contract, job work, continuous supply, electronic commerce) to govern liability and compliance. en-us Tue, 27 Jun 2017 11:18:05 +0530 Wed, 05 Jul 2017 14:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27994 The Act provides a comprehensive definitional framework for State GST, defining core taxable constructs (taxable supply, outward/inward supply, exempt and non taxable supply), supply characterisations (composite and mixed supply), accounting concepts (input, input tax, input tax credit, electronic ledgers), aggregation measures (aggregate turnover, turnover in State) and administrative and territorial terms (Commissioner, proper officer, taxable territory, place of supply, location of supplier/recipient). It also defines categories of persons (taxable, registered, casual, non resident), business scope and sectoral constructs (works contract, job work, continuous supply, electronic commerce) to govern liability and compliance. Act-Rules GST - States Tue, 27 Jun 2017 11:18:05 +0530 https://www.taxtmi.com/acts?id=27994