Author name: finactservices.com

“local authority” means–– (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution; (b) a “Municipality” […]

“job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the

Inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition

Intra-State supply of goods shall have the same meaning as assigned to it in section 8 of the Integrated Goods

Input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax

Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued

Input service” means any service used or intended to be used by a supplier in the course or furtherance of

input” means any goods other than capital goods used or intended to be used by a supplier in the course

“India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and

Recipient of supply of goods and/or services means- (a) where a consideration is payable for the supply of goods or