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“Union territory” means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) […]

“usual place of residence” means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other

“turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of

“Telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services,

“supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services

“services” means anything other than goods, money and securities but includes activities relating to the use of money or its

“Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108;

“removal’’ in relation to goods, means— (a) Dispatch of the goods for delivery by the supplier thereof or by any

“proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of

“principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to