Author name: finactservices.com

“place of business” includes–– (a) a place from where the business is ordinarily carried on, and includes a warehouse, a […]

“person” includes— (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability

“outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer,

“output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods

“non-taxable territory” means the territory which is outside the taxable territory.

“non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act

“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as

“mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with

“location of the supplier of services” means, — (a) where a supply is made from a place of business for

“location of the recipient of services” means, — (a) where a supply is received at a place of business for