https://www.taxtmi.com/acts?id=29991 The Act defines core concepts determining GST scope and compliance: who is a taxable or registered person; what constitutes supply, taxable supply, outward/inward supply, and place of supply; and the calculation bases such as aggregate turnover, output tax, input tax and input tax credit. It specifies categories (casual/non-resident persons, agents, business verticals), transaction types (continuous supply, composite/mixed supply, deemed exports, works contracts), and procedural actors (Commissioner, adjudicating and appellate authorities, proper officer) while aligning undefined terms with central GST enactments. en-us Fri, 07 Jul 2017 17:36:46 +0530 Sat, 29 Jul 2017 13:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29991 The Act defines core concepts determining GST scope and compliance: who is a taxable or registered person; what constitutes supply, taxable supply, outward/inward supply, and place of supply; and the calculation bases such as aggregate turnover, output tax, input tax and input tax credit. It specifies categories (casual/non-resident persons, agents, business verticals), transaction types (continuous supply, composite/mixed supply, deemed exports, works contracts), and procedural actors (Commissioner, adjudicating and appellate authorities, proper officer) while aligning undefined terms with central GST enactments. Act-Rules GST - States Fri, 07 Jul 2017 17:36:46 +0530 https://www.taxtmi.com/acts?id=29991