https://www.taxtmi.com/acts?id=30518 Section 2 supplies the definitional lexicon for the Manipur GST Act, 2017, defining core concepts-business, goods, services, supply (composite and mixed), taxable person, input tax and input tax credit-and administrative terms such as "assessment," "audit," "return," "invoice," and "proper officer." It fixes territorial and operational markers-place of business, fixed establishment, location of supplier and recipient-and addresses special categories (casual and non-resident taxable persons), mechanisms (reverse charge, composition levy, job work), electronic infrastructure and cross-references to central GST enactments for interpretive consistency. en-us Tue, 11 Jul 2017 11:35:40 +0530 Wed, 16 Aug 2017 17:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30518 Section 2 supplies the definitional lexicon for the Manipur GST Act, 2017, defining core concepts-business, goods, services, supply (composite and mixed), taxable person, input tax and input tax credit-and administrative terms such as "assessment," "audit," "return," "invoice," and "proper officer." It fixes territorial and operational markers-place of business, fixed establishment, location of supplier and recipient-and addresses special categories (casual and non-resident taxable persons), mechanisms (reverse charge, composition levy, job work), electronic infrastructure and cross-references to central GST enactments for interpretive consistency. Act-Rules GST - States Tue, 11 Jul 2017 11:35:40 +0530 https://www.taxtmi.com/acts?id=30518