https://www.taxtmi.com/article/detailed?id=10505 Section 2 (clauses up to 35) sets out operative definitions that determine levy, compliance and entitlement under the Act, using devices such as means, includes and adoption of external enactment meanings. Definitions reviewed-aggregate turnover, business, capital goods, composite supply, consideration, continuous supply, casual taxable person and audit-illustrate a pattern of broad inclusions coupled with targeted exclusions, cross references to other statutes, and illustrative provisions that materially affect tax treatment and are likely to generate interpretive disputes. en-us Wed, 06 Jul 2022 10:10:47 +0530 Wed, 06 Jul 2022 10:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10505 Section 2 (clauses up to 35) sets out operative definitions that determine levy, compliance and entitlement under the Act, using devices such as means, includes and adoption of external enactment meanings. Definitions reviewed-aggregate turnover, business, capital goods, composite supply, consideration, continuous supply, casual taxable person and audit-illustrate a pattern of broad inclusions coupled with targeted exclusions, cross references to other statutes, and illustrative provisions that materially affect tax treatment and are likely to generate interpretive disputes. Articles Goods and Services Tax - GST Wed, 06 Jul 2022 10:10:47 +0530 https://www.taxtmi.com/article/detailed?id=10505