https://www.taxtmi.com/article/detailed?id=10511 Analysis of clauses 36-50 of section 2 shows that GST definitions import meanings from other enactments, rely on notifications, and create litigation risk where "includes" expands scope-particularly for exempt supply. Specific terms addressed include Council, credit and debit notes as supplier documents, deemed exports, designated authority, electronic ledgers and commerce, drawback limited to inputs for exported manufactured goods, family dependent-membership, and the criteria for fixed establishment (permanence and suitable human and technical resources). en-us Sat, 09 Jul 2022 12:06:31 +0530 Sat, 09 Jul 2022 12:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10511 Analysis of clauses 36-50 of section 2 shows that GST definitions import meanings from other enactments, rely on notifications, and create litigation risk where "includes" expands scope-particularly for exempt supply. Specific terms addressed include Council, credit and debit notes as supplier documents, deemed exports, designated authority, electronic ledgers and commerce, drawback limited to inputs for exported manufactured goods, family dependent-membership, and the criteria for fixed establishment (permanence and suitable human and technical resources). Articles Goods and Services Tax - GST Sat, 09 Jul 2022 12:06:31 +0530 https://www.taxtmi.com/article/detailed?id=10511